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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
Why do we fail? Sequel to How to Do Better in Exams
Why do we fail?Sequel to How to Do Better in Exams ByVinod Kothari My article titled How to Do Better in CA/CS Exams evoked what I regard as tremendous response. I am so happy that lots of students liked it, and in fact, many wrote mails packed with
The 2010-11 Budget and infrastructure
Infrastructure deficiency is one issue that required urgent attention if India were to move on to the high economic growth trajectory of nine per cent or more. One would not be wrong in saying that the 2010-11
Passing ICWA Examinations - Guidelines
Preparation 1.1 Study from Study Notes of the Institute for all subjects supplemented by other books recommended by your faculty. Study Notes are must. 1.2 Make brief notes of the matter you feel relevant but you are likely to forget. You may als
Determination of Share Exchange Ratio for Amalgamation
The Provisions relating to Merger and Amalgamation are contained in sections 391 to 396A (Chapter V of Part VI of the Companies Act, 1956.) The Scheme of Amalgamation is the basic document which contains the terms and conditions under which the am
Requirement for maintaining books of account
Maintenance of accounts: [section 44AA and rule 6F] In case of specified professions [Gross receipts exceeds Rs.150000…] : the followings books of accounts shall be maintained by a person carrying on the specified profession:-
Govt bulldozes its way to tax port services
We have come a long way from the ancient days of Lothal cargo ports. But be it Kandla or Mundra, Pipavav or Dahej, Porbandar, Sikka or upcoming Dholera, ports have always played a major role in the glory and success story of Gujarat. In the next dec
Budget 2010-11 - Levying Service Tax on Medical Services
Budget 2010-11- Levying tax on Medical Services - The Case of Delivering a Deformed Baby By CA. Pradip R Shah e-mail: pradip@pradiprshah.com Introduction 1.0 In order to evaluate applicability of the provision of a statute levying tax, one is
"Eligible" covers Non-eligible also
Prepared By: CA Pradeep Jain and Sukhvinder Kaur, LLB Introduction: This year the Budget 2010 announced on 26.02.2010 has given benefits to Small Scale Units. These benefits have been given not only to those units which are availing the small sc
OTHER SIDE OF M&A OF INDIA
Recessions have taught lessons to many even to the favorite pet at your home. Among all these many of the lessons are positive and where as many are on the way to become positive. Recessions have educated us in many ways. Among them emerging economi
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