CAclubindia Articles


Salient Features Of IAS 16: Property, Plan and Equipment

Posted by subodh kumar 12 March 2012 15430 Views

IAS 16 pertains to the Property, Plant and Equipment: - their accounting treatment, recognition and determination of their carrying amounts, depreciation charges and impairment losses. Some of the major points of this standard with reference to the



Tips for Passing CA examinations

Posted by CA PRACHI 12 March 2012 19608 Views

Hello friends, First of all I want to congratulate you on being a CA. By reading title and reading the first line you'll find contradictions the topic is about passing CA exam and I am already



Audit Plan/Tutorial: Audit of Purchase Department

Posted by Chiranjiv Singh 12 March 2012 55674 Views

AUDIT PLAN/TUTORIAL: Audit of Purchase Department of a Manufacturing Company A manufacturing company is that where a raw materials are converted into final product by applying certain manufacturing process. Thus, from the above definition, w



DLF IPL Sponsorship - Case Analysis

Posted by CA Ankit Gulgulia (Jain) 12 March 2012 13762 Views

DLF BCCI (IPL) Sponsorship Service Tax- Case Analysis Introduction As per Section 65(99a), sponsorship includes naming an event after the sponsor, displaying the sponsor's company logo or trading name, giving the



Risk Based Internal Audit

Posted by CA Prashant Gupta 12 March 2012 17764 Views

Parallel to the great upsurge another factor that hunting the board room of the corporate are Risk. There can be any type of the risk whether it is liquidity risk, fraud risk, reputation risk, competition risk and sundry other risks. T



Positiveness - A way of life (Part II)

Posted by nitin suvarna 09 March 2012 13875 Views

Hello friends,this is part 2 of my article positiveness a way of life .Life always test us with some or the other thing ,its just about testing out yours



New ULIPs: Are they Any Better?

Posted by Prof. Bajaj 09 March 2012 8478 Views

No Sir, the Old Expensive ULIPs have gone now. The New ULIPs have been launched with much lower charges. You should invest in them. These are the new in-statements of the insurance advisors these days who were going ga-



Understanding Section 14A Impact With Case Laws Part-II

Posted by Manish Kumar Agarwal 09 March 2012 21906 Views

The Income tax department (ITD) now a days become very harsh to the assessee in respect of disallowance made under section 14A read with rule 8D. The ITD applies rule 8D blindly on the assessee and making un-necessarily additions causing hardship



A Handbook on Private Equity Funding

Posted by Rajkumar Adukia 07 March 2012 14938 Views

INTRODUCTION The private equity boom is breathtaking. It's not just making investors rich - the wave of deals is changing the mindset of corporate managers everywhere.



Were Section 76 and 78 Always Mutually Exclusive?

Posted by CA Ankit Gulgulia (Jain) 07 March 2012 34930 Views

Where a person is liable to pay service tax u/s 68 and fails to credit the tax or any thereof to the account of the Central Government within the prescribed time limit then he shall be liable to pay taxes along with applicable interest under section




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