Popular Articles

SMALL SCALE UNIT

S. Banerjee 26 February 2009 at 19:43

Provisions of Small Scale Industries under Central Excise Sambhu Banerjee - FICWA Definitions: An industrial undertaking in which the investment on Fixed Assets in plant and machinery whether held on ownership or terms on lease or on hire purchas

A Brief Note on Mandatory Annual filing in XBRL format

Pankaj Pendse 21 June 2011 at 13:15

A Brief Note on Filing Annual Financial Statements in XBRL Format Background: Ministry of Corporate Affairs (MCA) vide its General Circular No 09/2011 has

Interesting View on Falling Crude Prices

CA Arindam Shukla 17 January 2015 at 13:18

Falling Crude Prices Hidden advantage to OPEC AbstractIts first time after the 2008 crisis when the Crude oil Price has declined so much. Crude oil prices have declined to $47 per barrel in the past Quarter making it difficult for

Company vs. LLP - Which is better?

CS Jigar Shah 03 October 2018 at 11:25

Limited Company means a Company registered under the Indian Companies Act (Companies Act, 2013). Broadly there are two types of Companies in India

Revised TDS/TCS Rate Chart from 14.05.2020 to 31.03.2021

Ashwin Jain 14 May 2020 at 09:45

The TDS and TCS rates have been reduced by 25% of the existing rates. The revised TDS rates will be effective from the period 14/05/2020 to 31/03/2021.

Extended Final Date To File GSTR 9 For FY 2024-25

Ayush 16 December 2025 at 15:51

Latest update on GSTR-9 filing deadline. Find out if the government has announced any extensions.

Central Excise Duty Assessment on Ready Made Garments

Rajesh Kumar 01 March 2011 at 22:50

Excise duty at the rate of 10% shall now apply to ready-made garments and made-up articles of textiles falling under Chapters 61, 62 and 63 (heading nos.63.01 to 63.08) of the Central Excise Tariff except those falling under heading nos.63.09 and

Excel Trick for Budget vs. Actual Comparison

CA Rishabh Pugalia (ExcelNext) 06 April 2013 at 12:07

Case Study: Indicate Automatic Status based on whether Actual Production exceeds/equals/trails the Budgeted Production. Sample provided in Picture 1. Application Areas: Budget vs. Actual Comparison, Variance Analysis Techniques req

Finalization of Balance Sheet (Part - III)

SANYAM ARORA 17 October 2012 at 11:43

Greetings of the day to all the members of CCI Family. So friends this is the final part of my series i.e. Finalization of Accounts. The links of my previous Article are given below:- FINALIZATION OF BALANCE S

Concept of Mutuality-a discussion

Dilip K Raina 18 July 2009 at 12:28

In view of the circular no.11/2008 dated 19-12-2008 issued by the department of Income Tax to make certain changes with respect to taxation of certain assesses claming exemption under section 11 as charitable institution as well as mutual organizati