CAclubindia Articles

Exchange rate determination and its dynamics

Gowtham 21 April 2014 at 12:18

Many a time, when we hear in news that Indian rupee depreciates or appreciates against US dollar, a common question that arises in the our mind is How are

First check and Second check in Customs

CS M Pota 21 April 2014 at 12:18

Before understanding the meaning of first check and second check in Customs, we understand what is Customs? As per the Oxford dictionary Customs mean usual behavior. In other wards we may say it is a usual pract

Overseas shoot not taxable in India

ESHA AGRAWAL 18 April 2014 at 11:56

To facilitate shooting in foreign locations for film and TV Indian production houses utilizes services of overseas entities, the issue then arises whether these payments are subject to tax in India, in the hands of overseas parties. Endemol

Business Loan Options For MSME Entrepreneurs In 2014

CA RAHUL RAY 18 April 2014 at 11:56

MSME Entrepreneurs:YOU ARE THE PRIORITY CUSTOMERBanks lending to the Micro and Small enterprises is reckoned for priority sector advances. Priority sector lending include only those sectors as part of the priority sector, that impact large se

Rules of Interpretation of Services in Service Tax

Sagar Gupta 18 April 2014 at 11:56

Despite doing away with the service-specific descriptions, there will be some descriptions where some differential treatment will be available to a service or a class of services. Section 66F lays down the principles of interpretation of specified de

20-20 Cricket Match Approach in CA Exam Preparations

CA SURENDRA KUMAR RAKHECHA 16 April 2014 at 10:50

When the first team's batting is over; a RUN RATE PER OVER is decided to win the game by the other team. Right? The same approach is very useful in preparations of CA exams although at

Annual Filings of LLP

Perila Sheth 16 April 2014 at 10:50

ANNUAL FILING OF LLP All LLPs shall be under obligation to maintain annual accounts reflecting true and fair view of its state of affairs.Every Limited Liability Partnerships (LLPs) is required to file LLP Form 8 (Statement of Account & Solvency

Buy-Back of Securities (Unlisted Public Co. & Private Co.) as per Companies Act, 2013

Sagar Gupta 16 April 2014 at 10:49

Buy Back of Securities is a very important tool for Companies who wants to reduce their Share Capital. First of all, here are few preliminary notes of Buy Back: 1. Governing Sections of Companies Act: o 68o 69o 70 2. Specified Security: includes ESO

What is Cost and Accountant Management (CMA) Course?

Member (Account Deleted) 16 April 2014 at 10:49

CMA FoundationThe CMA foundation exam is conducted across the country every year in June and December to those who have completed 10+2. Let us know the examination pattern and syllabus. The Syllabus and Examination Pattern of CMA Paper I (100 marks):