CAclubindia Articles


IT Stocks: Ready to move up?

  Equitymaster    26 July 2010 at 11:50

Over the past two years, there were many concerns surrounding the Indian IT sector. The key amongst them have been slowdown in tech spending in big markets like the US and Europe, the appreciating rupee, and the Satyam scandal. Clients slashed IT



All Those Who Wish to Reappear in CA Examinations

  Dr. Paras Jain    22 July 2010 at 13:42

I do not wish to rub salt on the wounds of almost 97% students will be reappearing the CA finals thanks to the lowest result of lthe ast decade nor wish to preach to them as to what they should or should not do. I wish to be first among you to cool



Nothing is Impossible, if you have will

  CA.ViVeK M ACA    22 July 2010 at 13:39

Dear friends and members, I can never tell you that nothing is impossible because the success and failure is a mental frame work. The fact that the result was low and bad and will continued to be so for the next November too..



Provisions of Section 269SS and 269T under Income Tax Act

  Amit Bajaj    22 July 2010 at 13:29

Provisions of Section 269SS and 269T under Income Tax Act Finance is the important part and need of every business. The own capital of a person may not be always sufficient to meet the needs of finance of the business. Therefore the Loans and depo



For all those preparing for Nov attempt

  Dipti    21 July 2010 at 11:39

FOR ALL THOSE WAITING FOR THE RESULTS/ FOR ALL THOSE PREPARING FOR NOV ATTEMPTDear students,So! Eagerly waiting for the results? Well said ALL izzz well, I say All will be well. Your job is to work hard and you have done it. Result is not in your han



Software costs in pricing decisions

  Venkat Rao Marella    21 July 2010 at 11:30

This article attempts to explain the method of recovering the costs incurred by an organization on specific software used to render / deliver the services. Thus, this is more service industry specific. The cost of software is one of the major expe



Compulsory maintenece of books of accounts under IT Act

  Amit Bajaj    21 July 2010 at 11:30

It is generally seen that there is confusion among taxpayers about maintenance of books of accounts under Income Tax Act like who is required compulsorly to maintain the books of accounts and for how many years one has to keep his books of accounts.



IFRS: IMPACT IN THE ASSET ACCOUNTING CYCLE

  CA S.SAIRAM    20 July 2010 at 13:45

IFRS: IMPACT IN THE ASSET ACCOUNTING CYCLE An asset accounting cycle is akin to our Working capital cycle. It comprises of a purchase or in house production, consumption for business or capital appreciation and final disposal. This article envisag



Medical Insurance -some concerns

  Dilip K Raina    19 July 2010 at 12:57

Medical Insurance-some concerns The basic concept of pooling resources at large to compensate few who suffer losses due to unforeseen calamities finds mention in the ancient history way back to the times of Manu and Kautilya. India has a rich hi



Duty Drawback - Customs Act,1962

  CA S.SAIRAM    16 July 2010 at 12:59

DUTY DRAWBACK - CUSTOMS ACT, 1962 Duty Drawback is governed by a couple of sections in the Customs Act, 1962 namely Sec.74 and Sec.75. The common intention is apparently to refund the import duty borne by the importer on exporting the goods. One (Se




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