When in a bull market, the returns are coming in so fast that investors hate idle cash the most. They see cash as a loss of returns, an opportunity cost. So much for not wanting cash in portfolio, they even start leveraging! That is borrow and invest
The law poses various obligations to be discharged by the Companies , Directors, Managers and other Officials. Non-compliance of such obligations attracts punishment which may be imprisonment and/ or fine/ penalty. The new Companies Act, 2013 has com
While it is safe to say that most men are far away from being fashion conscious, much like how far off the Sahara Desert is from the North Pole, it is a sad but true scenario even in today�s much decked up and fashion conscious world. Though I
Dividend in simple words, refers to the amount paid to shareholder in proportion to the shareholding in the company, out of the total sum so distributed.Let�s look at the meaning of dividend as per Income Tax Act. As per Section 2(22)
Over the last few years, term insurance has been gaining huge amount of popularity. With the insurance companies dropping the premium rates, they have also begun with enormous advertising of these policies. Additionally, companies have come up with t
Value Added Tax � Method of AccountingS. �Men may come and men may go, but I go on forever� says this Value added tax system amidst the chaos of Goods and Services Tax. This system of VAT was introduced in TamilN
Place of Effective Management- a New concept of determining Tax residencyIntroductionAs per OECD model Convention, For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that
Good and Services Tax is the most logical steps towards thecomprehensive indirect tax reform in India since independence. Goods andServices Tax is to be implemented shortly by the Government of India.GST is leviable on every transaction involving sup
CA Student: Hi Santa, how are things? Got a minute? I�ve got my list here and I�d like to go over it with you if you don�t mind�Santa Clause: Well, I am busy. And besides, have you been good this year?CA Student: Well, see S
Committees have an important role to play in company governance. A Board can set up committees with particular terms of reference when it needs assistance or when any issue requires more attention. They can be set up for specific purp
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