CAclubindia Articles

A Comprehensive Analysis | Service Tax on Construction Activities

CA Ankit Gulgulia (Jain) 21 May 2012 at 11:27

Service Tax on Construction Activities A Comprehensive Analysis Proposed section 66B of Finance Act, 1994 shall be the new charging section of service tax. There shall be levied a service tax at the rate of twelve per cent on the value of

Snapshot on GAAR: General Anti Avoidance Rules

Fauzia Afsar 18 May 2012 at 11:54

To check the misuse of tax treaties by Foreign Institutional Investors for the purpose of tax evasion, Government of India is planning to introduce GAAR; General Anti- Avoidance Rules . Meaning & Need The arrangements of Foreign Institutiona

Snapshot of Mutual Fund Schemes

CA Siddhartha Bhardwaj 18 May 2012 at 11:53

There are a lot of mutual fund schemes prevalent in the market. An investor should be aware of the scheme before investing his hard earned money in the scheme. I have given hereunder a snapshot of the various schemes

If you fail to Plan, you plan to Fail

Fauzia Afsar 18 May 2012 at 11:53

Exam time is considered to be the most stressful part of a Students life and especially for CA Students as there is high pressure to perform. A CA Student should be a real hard & smart worker. Failures in previous examination attempts s

Is Law a theory Subject?

CA SURENDRA KUMAR RAKHECHA 16 May 2012 at 12:50

Students dislike law due to misconception treating it as a theory subject. Although law is not a theory subject.Do you accept it? It not; read on.

Nothing succeeds like success

T.R.Radhakrishnan 16 May 2012 at 12:50

Nothing succeeds like success - is the old saying. World recognizes, respects, and rewards successful people. George Bernard Shaw said, Ordinary people adapt themselves to the world. The extra-ordinary person tries to adapt the world to him

Domestic Transfer Pricing

Sagar Tilak 15 May 2012 at 15:22

Domestic Transfer Pricing Begins Now Finance Minister through Finance Bill 2012 proposed the provisions for Domestic Transfer Pricing in India. The real need for Domestic Transfer Pricing was expressed by Hon. Apex Court in the judgment of Glaxo

Constitutional provisions relating to taxation

Amit Bajaj 15 May 2012 at 15:18

Constitution is the foundation and source of powers to legislate all laws in India. Parliament, as well as State Legislatures gets the power to legislate various laws from the Constitution only and therefore every law has to be within the vires of t

Believe in Yourself

Amol Gopal Kabra (CA,CS,DISA) 15 May 2012 at 11:07

There is an old maxim which says, God helps those who help themselves. It means that God, the super natural power favors only them who are ready to help themselves. Those who just wait and watch for letting things happen automatica

Point of Taxation Rules - Applicability of New or Old rate of Service Tax

Bimal Jain 15 May 2012 at 11:07

Point of Taxation Rules - Clarification is New Fad for CBEC CENTRAL Board of Excise and Customs (CBEC) has issued clarification vides Circular No. 158/9/ 2012ST dated. 8th May, 2012 on the rate of service tax applicable w