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Articles by CA. Rayan Sequeira

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Brilliance of mind

Posted by CA. Rayan Sequeira 10 October 2007 6287 Views

It's hard to match the personality of one with the other. Even though its difficult to match, its interesting to know how a personality of a person is judged. Is it his external appearance? Or is it the internal levels of a person? Or is it both put



Special Economic Zone

Posted by CA. Rayan Sequeira 10 October 2007 5047 Views

First Singur and then the Nandigram violence have hit the headlines of every national daily. Dailies reported that West Bengal police have shot dead farmers in Nandigram - the issue underlying the killings is the agitation by the farmers to stop the



PRIVATE EQUITY FUNDS-AN ALTERNATIVE FUND TO FUND BUSINESS.

Posted by CA. Rayan Sequeira 10 October 2007 6972 Views

The concept of "business finance" has been refined to the form it stands today from the bygone "Baniyas' System", where investment needs of business were funded through pledge of personal properties. With the increase in the enterprising attitude of



COMPROMISE UNDER VAT LAW

Posted by CA. Rayan Sequeira 10 October 2007 27377 Views

The word "composition" denotes mixture of more than one character. In general sense "composition" is an agreement between the parties where one party agrees to pay less than what has agreed in full satisfaction of the whole of the claim. Therefore



Power of "Will Power"

Posted by CA. Rayan Sequeira 10 October 2007 6094 Views

The degree of success varies from person to person in battle of life. A person's success or failures is directly proportional to the degree of efforts he puts in. The efforts are only because of the strong desire and will-power of a person. Now what



Unlocking the Budget Code

Posted by CA. Rayan Sequeira 08 October 2007 3893 Views

"It is my privilege to present the Budget for 2007-08" were the words of our honourable finance minister Shri P.Chidambaram as he set the ball rolling & opened the yearly mystery package, generating a wave of curiosity across the nation as to wha



Eliminating The Audit Expectations Gap: Reality or Myth?

Posted by CA. Rayan Sequeira 08 October 2007 8297 Views

A gap between the auditor's actual standard of performance and the public expectations of auditor's performance."Blessed is the man who expects nothing, for he shall never be disappointed" is one of the famous quotes by Alexander Pope what we had bee



Enrooting to Alternatives....

Posted by CA. Rayan Sequeira 08 October 2007 5169 Views

What happens if you are in need of money but bounded by laws & restrictions??? What would you do, if someone appreciates your work & is ready to avail funds for you to improvise & innovate your ideas.... & you cannot take it due to res



SOME CREATURES OF NATURE AND THEIR FOOD

Posted by CA. Rayan Sequeira 08 October 2007 3998 Views

Wondering what this article is all about?? Creatures of nature & food featuring in an Income tax Article? Yes, This article is something about creatures and their food. Don't you people feel it's always a boredom to talk about law and sections? S



Brass Tacks of Excise

Posted by CA. Rayan Sequeira 08 October 2007 6782 Views

Central Excise duty is an indirect levy and collection of tax on goods manufactured or produced in India. To levy any duty, tax etc it should be in accordance with the constitution of India. Entry 84 of Union List empowers the levy of excise duty on




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