CAclubindia Articles

Different dimensions on Mergers & Demergers

CS DHANAPAL 07 September 2012 at 16:29

SECTION 1 INTRODUCTION The term Amalgamation or Merger or De-merger is not defined in the Companies Act, 1956. Chapter V of Part VI of Companies Act comprising sections 390 to 396A contain provision

Whats the power of youth in 'Nation-Building'?

Durga Rao 07 September 2012 at 11:32

I am a strong believer of youth power and their ability to make this nation prosperous and super power in the world one day. Many successful industrialists, academicians, teachers, media and even some politicians very often refers to the power of

Insurance- a Financial Planner?

CA Jahanvi Trivedi 07 September 2012 at 11:32

Hello everyone. This time I have come back with a series of some technical articles on a very important and must know concept of our life. Every one knows about insurance very well. It is protection against contingencies. If any uncertain event ha

What's behind every Success

CA Sourabh Agarwal 07 September 2012 at 11:32

Success a word desired by all, aimed by many, tried by few and achieved by rare. So whats in between those all to rare? We all are fantasized by some great persons and their achievement, but we never ever tr

Tax Accounting for Constructions Contracts

CA Ayush Agarwal 06 September 2012 at 12:51

Dear Members, Many Construction Contractors are Always Found in Confusion to Which System is to be Followed for Accounting as Far as Income Tax Act is Concerned. Here is Detail Discussion on Tax Accounting of Construction Contract. After Reading G

CBDT issues Advance Pricing Agreements (Rules)

Rahul Chilal 06 September 2012 at 12:51

One of the announcement which was very anticipated in Transfer Pricing Arena was the Advanced Pricing Agreement (APA). CBDT released the rules on APA on 30th August. The Finance Minister had announced that the APA will be released so that the d

Analysis of Judgment of Supreme Court on Sahara

G S Rao 06 September 2012 at 12:51

Analysis of Judgment of Supreme Court in Sahara India Real Estate Corpn. Ltd & ors Vs. SEBI & Anr Supreme Court delivered a judgment in Saharas Case which now confirms the jurisdiction and power of SEBI to inquire into hybrid securi

Let's construct "Tax Structure" for Builders/Developers

CA Umesh Sharma 06 September 2012 at 12:50

The foundation of building named Tax Complex constructed by the Honorable Commissioner of Sales Tax of Maharashtra

Cloud Computing - Opportunities and Challenges for CAs

CA Tejas Andharia 05 September 2012 at 12:40

Let us see this concept of Cloud Computing in short and sweet manner along with the opportunities and challenges for Chartered Accountants in this field. Cloud computing is a technology that uses the internet & central remote servers to mainta

Libor scandal and its implication

samir lodha 03 September 2012 at 12:22

How is the Libor setting done - BBA Libor is in use since 1986. Currently its calculated by Thomson Reuters on behalf of British Bankers Association (BBA). Libor is calculated for 10 different currencies and for 15 different maturi