Articles by CA. Rayan Sequeira
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The Information Hotpan
Business:Thomson agrees to buy Reuters for $ 17.2 billion Thomson Corp. has agreed to buy Reuters for about 8.7 billion pounds ($17.2 billion) to create the world's biggest financial news and data group. The combination of these two great businesses
The FDI Buzz..
Law has pervaded into almost every aspect of human life and the implications are increasing day by day. "Ignorance Of Law being no excuse", it is necessary that there should be a general knowledge of law. The need of our article is to spread knowledg
AUDITORs AUDIT - A PEER REVIEW
In the Parliament there is an opposition party to ensure that the government carries out its functions in concurrence with the guidelines of the constitution. The opposition examines the endeavors of the government to make certain that they are desig
Accounting for Employee Stock Option Plan [ESOP]
Securities and Exchange Board of India issued ESOP guidelines in 1999. The idea behind this was to reward and motivate employees for their commitment and hard work. SEBI defines employee stock options as ¡§option given to the whole-time directors, of
Nitty-gritty of Service Tax
Service Tax is an indirect levy of tax. Chapter V of the Finance Act, 1994 was inserted in order to tax Services in India. Today nearly 107 services are taxable out of which 7 are the additions in the recent budget. Another 44 services are in the str
Service Tax on Works Contract and Renting of Immoveable property - An Analysis
1. Works Contract Service The insertion of the new category 'Works contract Service' has brought in the service component involved in the execution of works contract liable to service tax where the transfer of property in goods is liable to sale
You can have the cake n eat it too..
How about getting bonus without having to pay up any tax on it? Sounds interesting. Wondering whether it can be possible? Perhaps, you have not heard of Bonus Stripping. What might sound, as Bonus extravaganza in layman's term is "Bonus Stripping" un
SUPPORTIVE E- GOVERNANCE
No one can deny that the prosperity of a country largely depends on prosperity of its corporate world and the prosperity of its corporate world is facilitated through a simple and hassle free Company Law and its Practices. Unless comprehensive e-gove
Professional Ethics - An Introductory Course in Value Education
Ethics generally means the science of conduct or morality. Ethics are a blend of customs and cultures followed by people and are important in all kind of work we do, be it business or profession.Equally it applies even to our profession and we cannot
Exposure draft on AS 12
The Institute of Chartered Accountants of India (ICAI) has come up with the exposure draft on AS 12(revised). AS 12 (exposure draft) deals with accounting for Government grants and disclosure of Government assistance. AS 12 deals with the accounting
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