CAclubindia Articles
EQ-The quotient for CA success
I was reading some Forum discussions on whether English is important or whether analytical skills are important. The below views are my personal takes on the issue: Yes, English skills do matter especially as India is becoming more
CA - Simplified by Yoga
Chartered Accountancy profession is built around Discipline and Firm Dedication to excellence. Passing examinations is not as difficult as to maintain the driving force that keeps one going towards one’s goals. The feeling of being charged up
JUDGEMENT DELAYED BY 379 YEARS
We all know that justice delayed is equivalent to justice denied. I have recently read an article which brilliantly dealt with the topic of unbearable delay in the disposal of cases. That reminded me about a case which was dragged for centuries.
Deflation
DeflationCA. Subhash,MBA, Chartered Accountant,Kumbakonam, Tamil Nadu Deflation is just the opposite of inflation. It is essentially a matter of falling prices. Deflation, according to Prof. Paul Einsig “is a state of disequilibrium in which a
Commercial Coaching - Taxability and Exemptions from Service
Commercial Coaching – Taxability and Exemptions from Service Tax ‘Commercial Training or Coaching’ services were brought into the Service Tax net w.e.f. 1st July 2003. Notification No. 9/2003-ST effective from 01/1/2003 exempted th
PENALTIES AND PROSECUTION
Introduction Direct Tax Legislations are one of the significant modes which enable the State to realize the objectives of both Social and Economic Justice as also defraying the cost of rendering public services on the part of the State, Economic ord
TONNAGE TAX SCHEME (Sec 115-V to Sec 115-VZC)
TONNAGE TAX SCHEME (Sec 115-V to Sec 115-VZC) 1. Bareboat charter cum demise (BBCD) – Ownership is to be transferred after a specified period of time. 2. Bareboat charter (BCC) – Hiring of ships for a stipulated period on ter
OIL AND GAS INDUSTRY ANALYSIS
THE OIL & GAS INDUSTRY ANALYSIS Introduction: In this coverage we will just try to understand as to how an Oil & Gas Industry works, its Revenue fetching aspects, and other economic factors. This is just a foundation level
Business Continuity Planning
Business Continuity Planning – A Perspective “ALL IS WELL”This quote has become widely famous and is most talked about whenever we confront a difficult situation; but sadly in a business we cannot have such assumptions. Businesse
Encyclopedia on Gratuity
Encyclopedia on Gratuity Gratuity – Meaning of – Gratuity refers to the gracious payments made to the employee in appreciation of the prolonged services rendered by the employee to the employer and is normally payable at the
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