CAclubindia Articles
Peer Review documentation-Auditees prespective
Documentation by PU for peer review process The Peer Review Statement does not lay down any requirement for maintaining documents by the practicing unit. However, Standard on Auditing (SA) -230 “Documentation” which is mandatory from 1s
Drafting an Effective Opinion
DRAFTING AN EFFECTIVE OPINION By Madhukar N Hiregange
A trillion dollar smile
Can any economist or any financial guru from the world forum can explain that how many times the trillion and billion dollars will be used to buy the defaults.We spent trillion dollars tax savers money to Buy Smile on the face of world financial ma
TDS Rule Amendments
By Kapil Nayyar and Neha Srivastava Nayyar Maniar & Associates AMENDMENT IN TDS RULES A. INTRODUCTION The Central Board of Direct Taxes (CBDT) has amended the rules relating to Tax Deducted At Source (TDS) vide Notification No. 4
Systems of Taxing income - An Overview
The Hon’ble Mumbai Branch of ITAT ( The ITAT Mumbai) in the case of Ashapura Minichem Limited VS Assistant Director of Income Tax Mumbai has analyzed the various concepts / principle of determining the taxation of income prevailing worldwide.
Conversion of a Public Company into a Private Company
Section 31 plays an important role during conversion of a public company into a private company.
What is Arbitrage ?
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
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
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
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
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