CAclubindia Articles

A short course on short sales

Ankit Dangayach 24 December 2007 at 22:41

Securities and Exchange Board of India (Sebi) on Thursday allowed short-selling by all classes of investors in the Indian stock market. The date of implementation will be announced after the stock exchanges and depositories put the required systems i

IPO and Retail Investor

Amit Khandelia 21 December 2007 at 22:40

Close to 100 firms got listed this year and out of these around, 30% gave 100% premium to investors and an equal percentage meant loss for investors. Over all, we can say that year 2007 was a great year for investors and companies as well as Indian s

Working Capital Management | An analysis

Sankar Ganesh 20 December 2007 at 15:24

1. Introduction The perfect world does not requires or concentrates about current assets or current liabilities because there would not be uncertainty, no transaction costs, information search costs, scheduling costs or production and technol

Concepts of Transfer Pricing

CA. Amit Daga 19 December 2007 at 21:26

TRANSFER PRICINGAmit Daga Table Of Content Introduction. 1Definations. 6Methods Of Computation Of Arm's Length Price...............5Exceptions. 6 Introduction Transfer pricing "

Injustice and Issues concerning PE-2 students

Rajan Gupta 12 December 2007 at 20:20

Dear Professional Friends,I wish to draw your attention towards the plight of PE-2 students who are suffering due to the arbitrary policy of the institute in favour of CPT and foundation scheme students. Kindly comment on the above points at

Answers to Frequently Asked Questions On Income Tax and Pan

Aisha 08 December 2007 at 16:46

A. General 1. What is Income Tax? It is a tax imposed by the Government of India on any body who earns income in India. This tax is levied on the strength of an Act called Income tax Act which was passed by the Parliament of India. 2. What do y

FAQ ON BANK GUARANTEE

Prakash 06 December 2007 at 17:17

Q: What does the term 'bank guarantee' mean? A bank guarantee is a commercial instrument in the nature of acontract, intended between two parties, to secure compliance with thecontract. It is an off-shoot of the main contract between two parties.A ba

SERVICE TAX PIN PRICKS

Vijay Kalia 06 December 2007 at 17:17

Service Tax Introduction ------------------------------- Initially the service tax was levied on three services when it came into force by Finance Act V of 1994.No separate comprehensive Act has been passed for the purpose and some thirty four sectio

Life as an Articled Assistant III

KAAPIL 02 December 2007 at 21:03

LIFE AS AN ARTICLED ASSISTANT III I am addressing the students and the community after a long gap of 25 days. I did not take break in Diwali but there was pressure of preparing material of CA Final New Course and hence this long break. Life contin

The Bullwhip Effect

Deepak Maithani 01 December 2007 at 20:30

The Bullwhip Effect (or Whiplash Effect) is an observed phenomenon in forecast-driven distribution channels. The concept has its roots in J Forrester's Industrial Dynamics (1961). Because customer demand is rarely perfectly stable, businesses must fo