Popular Articles

PENALTIES AND PROSECUTION

Posted by CA. A. K. GUPTA 17 March 2010 34640 Views

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)

Posted by CA. Rishabh Mittal 13 March 2010 72610 Views

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

Posted by K.V.Navaneethakrishnan 15 March 2010 12005 Views

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

Posted by Anushree 15 March 2010 5333 Views

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

Posted by Chintan Shah 01 August 2020 37712 Views

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

Posted by Vinod Kothari 12 March 2010 18179 Views

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

Posted by Guest 12 March 2010 7247 Views

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

Posted by S.Srikanth 12 March 2010 22368 Views

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

Posted by Rasesh 11 March 2010 85944 Views

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

Posted by CA Anshu Agarwal 11 March 2010 35822 Views

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:-