CAclubindia Articles


Cost Centre & Driver Miscalculation

  Indraneel Sen Gupta    14 December 2012 at 11:44

This might sound like a stupid word but it has an in-depth meaning which saves the organization from travelling towards the path of destruction in the long term. Doesnt every sacrifice long term growth to achieve the forecast? This is one of



Highlights of Companies Bill, 2011

  CHAITANYA GANATRA    14 December 2012 at 11:44

The Cabinet on 4th October, 2012 Thursday; gave its nod to the long awaited and discussed Companies Bill, 2011. This article attempts to provide the key features of this Bill. The Companies Bill, 2011 has 4



Use the Current Market Rally to exit Bad Apples!

  Prof. Bajaj    14 December 2012 at 11:44

The recent run-up in the equity markets has suddenly spread all surprises and smiles to the investor community. Although it would look too tempting to start investing in this market, lets take a step back and first lets clear off all that we were



PF to be contributed on Allowances

  Rakesh Rao    12 December 2012 at 11:21

The Employees Provident Fund Organisation (EPFO) has issued a circular no. 345 dated 30.11.2012 to the Additional CPFCs, Provident Fund Commissioners and Assistant PF Commissioners regarding Guidelines for Quasi-judicial proceedings under Section



Cost Reduction and Pricing

  Indraneel Sen Gupta    12 December 2012 at 11:21

Reduce cost and increase profitability is the key metric being learnt and applied blindly for any success of a product. Pricing of the product is often ignored and its being derived based upon the ROI expected from the investments which doubles the



What's there in the name?

  Prof. Bajaj    11 December 2012 at 11:39

Buss Naam hi Kaafi hai might be an impressive punch line for our favorite actor or to promote some product, but when it comes to making investment decisions, go by what Shakespear says, Whats there in the name ?



Service Tax liability on Chitty business - HC

  Rupesh Srivastava    11 December 2012 at 11:39

MAPRANAM FINANCE AND INVESTMENT COMPANY (P) LTD vs UOI and Others (High Court) Whether the activity of the Chitty establishments was constituting any 'cash management' to attract service tax. Held, yes Service Tax on Chitty business - C



Summary of AS 18

  CA Chirag Haraniya    11 December 2012 at 11:39

Crux of AS - 18 : 1. The objective of the accounting standard is greater transparency and disclosures with regard to related party relationship by the reporting entity. 2. Related Party relationships arise on either of the two below: a)



For the Outstationed students

  CA Hareesh    10 December 2012 at 13:37

A sincere gratitude for all those who cared to give me a good debut and that has encouraged me to come up with yet another article. As you grow up, you tend to travel more and in few circumstances you may happen to stay away from your home town, f



Service Tax And Reimbursements

  CA. SRIKANTHA RAO T    10 December 2012 at 13:37

Ever since the introduction of Service Tax we have had to contend with a plethora of issues concerning the subject. While issues concerning levy and classification are being faced by assesses e




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