Easy Office
LCI Learning

CAclubindia Articles


Importance of vouching

  DHARMENDRA SHARMA    03 January 2015 at 11:00

I have come across many articles assistant and on asking their experience of audit one thing which I found common is that they all hate vouching during audit. For them, Vouching is a boring and monotonous work. But after reading my article, I am sure



Due date for filling Revise TDS Return

  Pulkit Gupta    03 January 2015 at 11:00

On filling income tax return, one of the crucial part is to fill the TDS claim during the relevant financial year which should be match with TDS Credit reflects in Form 26AS.On non-matching of TDS claimed with TDS credit reflected in Form 26AS, deman



Constitutional amendment on GST

  Kaushik Vinod    03 January 2015 at 11:00

ATTEMPT TO DECODE THE 122ND CONSTITUTIONAL AMENDMENT BILL (GOODS AND SERVICE TAX)BACKGROUNDBefore going into the depth of Constitution of India and its amendments we have to first understand why it needs to be amended to bring the GST Law. The GST La



Analysis of L&T - Service Tax - Impact on Valuation of WCT in residential apartments

  Madhukar N Hiregange    03 January 2015 at 10:59

Construction Service / Works Contract- Residential ApartmentsImpact of Larsen & Toubro [ K.Raheja] Judgment.Madhukar N Hiregange Commercial tax is a largest[maximum] contributor of revenue to every State. There were attempts in late 1990s and la



'Wilful default' by the borrowers: Whether needs further stringent norms?

  CS ( Dr.) Rajeev Babel    03 January 2015 at 10:59

1. Introduction: Loans and advances given to borrower becomes non-performing advances (NPA) for a bank, if it ceased to generate income for the bank. This may be for the variety of reasons like, poor credit discipline, Inadequate credit and risk mana



Scenario Manager in Excel (Revised)

  CA Kumar Mukesh    03 January 2015 at 10:59

Scenario Manager in Excel A Step Towards Advance Excel (Revised)On Scenario Manager, I have already written an article but that was not properly presented and had some confusions. After getting review from some users, where they suggested that if t



The pioneer myth of CA v/s MBA

  Jitendra Gianchandani    03 January 2015 at 10:59

Comparing a CA and an MBA is like comparing Mahatma Gandhi and Vijay Mallya. Though both are humans but have poles apart persona, one has a dry-as-a-bone lifestyle, while the other has a fluid lifestyle. Excuse me! I am talking about CAs and MBAs.Any



Treatment of MTM losses on forward exchange contract

  Gagan Deep Singh    02 January 2015 at 11:27

IntroductionForward Exchange Contract is one of the foreign exchange derivatives (like future contracts, options, swaps, forward exchange contracts etc.) commonly used in India by business firms to protect itself against the risk of fluctuations in f



SC on Battery charger as an accessory - An analysis

  Anandaday Misshra, Advocate    02 January 2015 at 11:27

Recently Honourable Supreme Court had dealt with VAT Appeal Nos 54 &55 (O&M) of 2010 passed by the High Court of Punjab and Hariyana . While disposing Civil Appeal Nos 11486-11487 of 2014 of State of Punjab & Ors Versus Nokia India Pvt. L



Read Balance Sheet in 3 Simple Steps: Illustrated with Actual Example

  Ashutosh    02 January 2015 at 11:27

Happy New Year in advance :) ! I was humbled by the response to my past article, READ BALANCE SHEET IN 3 SIMPLE STEPS!I had highlighted how you can just follow these 3 steps and analys