CAclubindia Articles


Understanding sale and deemed sale

  R.S..    21 May 2013 at 12:00

Hi Friends, This is my first article on CAClub. The main idea of this write up is to clear the concepts of "Sale", "Deemed Sale" & the main reason for introducing the concept of "Deemed Sale". I would like to requ



Stock Audit

  Nitin Agrawal    21 May 2013 at 11:59

A cash credit limit against hypothecation of Stock & Debtors is very commonly adopted as a mode of finance. In such case the borrowers are required to submit stock statements showing details of Stock (RM,WIP,Consumables,FG) & Debtors so that



Basic understanding of an EPC Contract

  CMA Ramesh Krishnan    21 May 2013 at 11:59

Introduction: EPC contract is a very popular type of contract in the contact management module. Full form of the word EPC is Engineering, Procurement & Construction. EPC module contract mostly used in inf



Stop your repetitive failures now

  CA SURENDRA KUMAR RAKHECHA    21 May 2013 at 11:54

(Not restricted to exams only ) After reading the heading of the article; students might be thinking that I will provide them some magical tricks. . If this could happen; at least a CMA might be called a



3 Idiots - Are we Raju Rastogi?

  Commerceshala    20 May 2013 at 13:51

3 IDIOTS of real world - Are we Raju Rastogi? Apart from being a super hit revolutionary movie it has showcased students life in the best possible manner. We all have Rancho, Farhan and Raju Rastogi in our lives. Sometimes you are one of the



Do you know some vital facts related to your credit cards?

  Pranab    20 May 2013 at 13:50

In this urban world we all strive to have a credit card for ourselves, which is not at all wrong. But during the course of its use we all must have faced or facing some bitter experience related to this product and to our great surprise our esteem



Is Current ratio adequate measure of liquidity?

  RAVITOSH KUMAR    20 May 2013 at 13:50

Liquidity for any organisation is one the measure for its financial condition such as i. whether it will be a going concern in future, ii. how it will pay off it



Every audit objection doesn't lead to Mens rea/ Penalty

  Bimal Jain    20 May 2013 at 13:49

Every audit objection doesn't lead to invocation of extended period and levy of penalty We have summarized the important judgment of the Honble Tribunal in the case of LANDIS + GYR LTD. V. COMMISSIONER OF CENTRAL EXCISE [2013] 32 Taxmann.



Some Ruminations on LBT

  M B Abhyankar    20 May 2013 at 13:49

Some ruminations on LBT Agitation in Maharashtra Traders in cities from Maharashtra are rightfully agitating over proposed introduction of LBT because of their concerns about multiplicity of indirect taxes and related compliances Problems with exis



Analysis of Service Tax on work contract

  TKKKKKK    17 May 2013 at 12:49

Work contractor definition : Works contract, for the purposes of section 65(105)(zzzza), means a contract wherein,- (i) Transfer of property in goods involved in the execution of such contract is livable to tax as sale of goods, and (i




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