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CAclubindia Articles


What is Arbitrage ?

Posted by CA Ayush Agarwal 02 June 2010 24749 Views

Many From Us are Unaware About The Actual Concept of Arbitrage. Teacher Teaches The Arbitrage in One Words Only That " Risk-Less Profit" But Arbitrage Also Carry Risk. I Asked Many Student if IPCC/PCC That What You Know About Arbitrage.



Permanent Establishment An Introduction

Posted by Kapil Nayyar 02 June 2010 128714 Views

With the globalization of world economies, the concept of Permanent Establishment (PE) has gained significant magnitude both in India and worldwide due to its direct impact on the tax revenue generated by a Country.The PE concept is a measuring tool



Budget 2010 & GST in it

Posted by Member (Account Deleted) 02 June 2010 10462 Views

Budget 2010 on Goods and Service Tax CA. RAJAT MOHANBudget 2010 whether good or bad for GST?In Budget Speech 2010 -2011 Pranab Mukherjee, Minister of Finance showed his keenness to introduce GST; however, he also recognised that there are issues in i



Concept of SEZ

Posted by Manikanta Raju CA,CWA,(CS) 02 June 2010 17991 Views

Query-1: What is the concept of SEZ??? Clarification: SEZ is a “Specifically delineated duty free enclave”……. Let me explain this with an example ------ “Think of sitting in a library and studying and that the libr



Guide to understand an Offer Document

Posted by Jigar 31 May 2010 8952 Views

Guide to understand an Offer Document This sub‐section attempts to inform the structure of presentation of the content in an offer document. The basic objective is to help the reader to navigate through the content of an offer document. (a) Cover



Taxability of Fees for Technical Services In India pursuant

Posted by taxindiaconnect 31 May 2010 20090 Views

Back Ground The Hon’ble Income Tax Appellate Tribunal Mumbai ( ITAT Mumbai ) in ITA no 2508/Mumbai/08 in the case of Ashapura Minichem Limited Vs Assistant Director of Income Tax, Mumbai has delivered a landmark decision on the issue of incom



Amnesty Schemes introduced by the MCA

Posted by Payel Jain 31 May 2010 11792 Views

The much awaited amnesty scheme has finally been notified by the Ministry of Corporate Affairs whereby companies that have not filed their returns for more than one year can make a one-time settlement by paying some penalty. The Ministry vide General



Shares with Differential Voting Rights A Strategic Tool

Posted by Rasesh 31 May 2010 29981 Views

Shares with Differential Voting Rights – A Strategic Tool WHY DIFFERENTIAL: Shares with differential voting rights (DVR) are shares which ‘differential’ voting rights than ordinary shares. If offers with differential voting rights



Profit & Loss account during Construction Period mandatory?

Posted by CA Kishore Tallam 28 May 2010 46016 Views

Many times, we see that many companies which are in startup stage i.e. during construction period and before it is ready for commencing commercial operations do not prepare Profit and Loss Account for the year / period and the total expenditure incu



HOW TO APPROACH FINAL? Study,books and examwise

Posted by Prajyot Pandit 28 May 2010 37290 Views

All i am goin to share is my personal view n based on the experiences that i got while studying for CA final exams, I personally think that I M very Average student, n my preparation was according to it! so it shudnt be considered otherwise!! please




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