CAclubindia Articles

Seizure of cash during investigation in central excise

Posted by Prabhat Kumar 03 September 2016 7619 Views

The cash is a vehicle to run the business and an unwarranted seizure only put breaks on the movement of the business. Not only this has the seizure of cash also...

Transfer Pricing Adjustment - Interest free Credit Period and Notional Interest

Posted by CA Rohit Gupta 01 March 2017 8397 Views

Transfer Pricing Adjustment- Interest free Credit Period as an International Transaction The treatment of extended credit period to Associated Enterprises(AEs) ...

Avoid !! Blunders which reduce marks

Posted by CA PALLAVI GUPTA 01 March 2017 26378 Views

Many student commit some silly mistake which reduce their marks. And the worst part is that they are not aware of those mistakes.

Section 56(2)(vii): Gifts Received by Individual and HUF

Posted by CA Rohan jain 02 September 2016 16813 Views

Analysis of TAXATION OF GIFTS..!!Crux : Section 56(2)(vii) : Gifts Received by Individual and Huf 1. This section is applicable only when gifts are received ...

Determining the Acquisition date as per Ind IAS 103 for Consolidated Financial Statements

Posted by Nidhi 02 September 2016 9435 Views

The below article gives an overview of the guidance provided by Ind IAS 103 regarding the determination of Acquisition date for any business combination and how it is subject to interpretation.

Rules for Grant of Foreign Tax Credit in India

Posted by CA Rohit Gupta 02 September 2016 5037 Views

Rules for Grant of Foreign Tax Credit in IndiaCentral Board of Direct Taxes (CBDT) has, vide Notification no. 54/2016 dated 27th June 2016, notified Rules for g...

Haunting exams!!

Posted by CA Saurav Somani 01 September 2016 16422 Views

Failure is never a deterrent factor but rather a roadmap to success. Persist until you succeed! Well, as of now, the bell rings, and the exam finally ends!

How to crack ITSM and ISCA in Exams

Posted by ACA Anurag 01 September 2016 13963 Views

Important tips to get good score in IT subjects

Registration under Proposed Model GST Law

Posted by CA Chandra Kishore Bajpai 01 September 2016 8448 Views

Who is required to get registered under GST?1. Any person who carries on any business whose turnover exceeds threshold limit. Threshold limit has been propos...