CAclubindia Articles

Recent Changes in GAAR

Rahul Chilal 19 January 2013 at 15:59

Introduction: The Ministry of Finance had come out with General Anti Avoidance Agreement (GAAR) in this buget. But due to its opposition from many quarters especially the FIIs(Foreign Institutional Investors), Government formed a expert Com

Basics of NSE

Rahul Sharma 19 January 2013 at 15:55

The National Stock Exchange of India Limited (NSE) was incorporated as a joint stock company under the Companies Act, 1956 on November 27, 1992.The Government of India has granted recognition as a s

Applicability of sec. 9(1)(vii) on Offshore Supply Contract

Deepak Agrawal 19 January 2013 at 15:55

XYZ is engaged in the business of real state development. In the normal course of business, it imports the various high quality equipment's and goods from outside India. Whether the title and ownership of the goods exported by exporter outside India,

Direct Tax Code - Some Important Aspects

CA Roopak Singh 19 January 2013 at 15:54

The readers are informed in advance that the following article may appear bit lengthy but may contain important information, so kindly bear with the same. Everyone is waiting for the much discussed Direct Tax Code, but I have noticed some points

Physical affixing of Brand name on Goods - Not Sole Criterion

CA Ankit Gulgulia (Jain) 19 January 2013 at 15:54

Physical affixing of Brand name on Goods is not the sole criterion for denial of SSI Exemption under Central Excise We are sharing you an important analysis of judgement in case of CCE, CHENNAI-II v. M/s Australian Foods India Ltd. 20

Raising Diesel & LPG Prices - A Correct Step?

Pravin Luharuka 19 January 2013 at 15:54

Many announcements have been heard from the current government in the past 15 days. The current regime seems to have suddenly taken a performance enhancing drug for they want to make up for the lost time and do something fruitful in order to reitera

Investment in Equity-some points to see

CA Prashant Gupta 19 January 2013 at 15:53

BSE Sensex toched the magic mark of 20000 on Tuesday 15th January 2013. Expectations with the market is increasing. Normal man is thinking to make it as an asset to earn profit. But it is not the market in whi

Companies Bill 2012 - Read between the lines

AMITAVA BANERJEE 19 January 2013 at 15:31

Companies Bill 2012 - Read between the lines cs amitava banerjee The groundwork on the bill started way back in 2005 with the JJ Irani Committee report in May 2005.However the bill passed on the 18th January

Budget 2013 Wishlist - Direct Tax

Shivanand Pandit 19 January 2013 at 13:38

Honorable Finance Minister, could you please be our Santa? Nation is gearing up for the Budget! Expectantly this Budget is not just a twelve-monthly work-out but an endeavor to integrate the populaces visions. All the leading dailies are redden

One year of being a CA

Sreejith Lal 17 January 2013 at 13:40

Signing everywhere, signing in whatever piece of paper one could catch hold of. That is a common habit among the CA aspirants. Being once a CA student, I used to do that a lot. Used to try out different forms of signature whenever I was vouch