CAclubindia Articles

Individual value of Companies with cross holdings

Srikanthan 11 April 2013 at 12:05

Arriving at the individual values of listed Companies with cross holdings Instances of crossholdings, that is Company A holding shares in Company B and Company B holding shares in Company A are few and have by and large been reduced. There are how

Infrastructure Financing

Dr. Anand Wadadekar 11 April 2013 at 12:05

At INFRASTRUCTURE FINANCING NEED OF MORE EFFECTIVE WAYS ABSTRACT Infrastructure sector in India has not been able to perform to its full capacity, majorly due to the Government red tapes, lack of funds and very long gestation perio

Buy Back of Shares: Bye Bye Mauritius

CA. Bikash Bogi 11 April 2013 at 12:05

Mauritius is always a favourite among tourists across the world. However, Mauritius is also famous among worldwide investors for their tax friendly environment. As per an estimate 40% of portfolio inflows in India are coming from Mauritius. Like M

Service Tax Refunds - Exporters - Status Check

Madhukar N Hiregange 11 April 2013 at 12:04

Refund of Cenvat Credit Service Exporters Background The service exporters have been enabled to get the cenvat credit on capital goods, inputs and input services incurred in providing the servic

Tips for Exam Preparation

S Venkatesan FCA, CS, Grad.CWA 11 April 2013 at 12:04

TIPS FOR STUDENTS TAKING EXAM: DOs and DONTs: BEFORE EXAM:

When I stepped out of my Comfort Zone

CA girl 10 April 2013 at 12:14

We all have a set of friends, family members, acquaintances, familiar places, known institutions, etc around which we have lived our lives till this moment. But are you sure that is good for your personal

A Critique on Equating Growth in Market Indices To Returns

CA. Nirmal Ghorawat 10 April 2013 at 12:14

Why equating the Compounded Annual Growth Rate [CAGR] of market indices, BSE Sensex or NSE CNX Nifty, with returns to an equity investor is a material misstatement, particularly if it is a long period of time? I have often come across perceivably

Market Capitalisation Vs Enterprise value

Srikanthan 10 April 2013 at 12:14

Market Capitalisation Vs Enterprise value Typically when people discuss about stocks and shares, few key parameters discussed are Price earnings and Market Capitalisation. Market capitalization in simple terms is the cost of buying all the share

No Service Tax Leviable on the issuance of Draft Invoices

Vishal 10 April 2013 at 12:13

With the Introduction of Point of Taxation Rules (herein referred as POT Rules), 2011, the government has primarily shifted the policy of collection of service tax on the realization of value of taxable services to the point when the service is de

VAT & Service Tax (Civil Works Contract)

Pushpanjali Raina 10 April 2013 at 12:13

DVATRule 3 of DVAT rules deals with Works Contract .Section 2 of DVAT Act explains that a "works contract" includes any agreement for carrying out for cash or for deferred payment or for valuable consideration, the building construction, manufacture,