CAclubindia Articles

Brief about Service tax Centralized Registration

CMA Ramesh Krishnan 19 October 2010 at 12:02

Introduction: Centralized service tax registration has been introduced by the Service tax department with effect from 1.4.2005 and the rules for Centralized registration has been made more simplified with effect from 2.11.2006. Even though the rul

Equity or Debt: Which is cheaper?

Equitymaster 19 October 2010 at 12:01

Put yourself in the shoes of the CFO of a company. One major aspect you will be confronted with in your job will relate to the financing of your company's assets. Just like a plant needs water to grow, businesses need capital in order to expan

Enabling Practice in Service Tax - Part - I

Madhukar N Hiregange 18 October 2010 at 11:33

Enabling Practice in Service Tax- Part -I Madhukar N Hiregange FCA The practice in service tax is one area which would offer immense opportunities for the starter as well as multi partner firms. One of the main reasons for this is service tax

Managing Your Studies with a Full Time Job

CMA. CS. Sanjay Gupta 18 October 2010 at 11:32

I have been asked many a time by many CCI members and students “How to Manage Your Studies with a Full Time Job?.” I am writing this article to try and remove some doubts associated with “Continuing your studies along with a job&rdq

Few Legal Decisions

Dr. Paras Jain 17 October 2010 at 00:37

Legal Decisions - Income Tax for detail refer to summary below.INDEX FOR REFERENCE Section Case Decision Rectification /Merger 154(7)

Index Futures: An Insight

CMA. CS. Sanjay Gupta 16 October 2010 at 17:19

Index Futures: An Insight Example: On 1st October 2009, Mr. X got a hot tip that the share market was going to go upwards. Based on this he decided to buy shares of ABC Ltd as it had the highest market capitalization then. Mr. X therefore bought 200

IFRS: Amoritsed cost and tax implications

CA S.SAIRAM 16 October 2010 at 17:16

Amortized cost basis valuation in IAS-39 with respect to specified financial instruments can be compared to a journey in a passenger train which is either behind or ahead of the schedule and makes lot of discretionary time adjustments (i.e. halts and

CHINA:True friend of US

Indraneel Sen Gupta 16 October 2010 at 17:15

Is yen the villain or the China .Don’t get surprised with the question. This question is now the most debatable topic on the roads of Wall Street as well as in the Café Coffee Day mid lunch session of brokers. World economist have raise

Supply of Tangible Goods

Madhukar N Hiregange 16 October 2010 at 17:13

By Madhukar N Hiregange (FCA, DISA) & Srikantha Rao T (B.Com. ACA)Finance Act 2008 had introduced among many, a new ca

Nothing special about Service Tax exemption in SEZ

MONISH BHALLA 13 October 2010 at 13:45

The term special economic zone (SEZ) sounds as music to the ears, as it appears that those running their units in the SEZ are at an advantage, compared to their counterparts in the domestic tariff area (DTA). Special Economic Zones h