Popular Articles

Double Taxation avoidance Agreement

@*CS Siddharth Bumb. * 17 February 2014 at 12:54

Hello Friends,We will discuss on Double taxation avoidance agreement (DTAA). First we will understand the need of DTAA and its introduction.NEED AND IMPORTANCE OF DTAA : In modern world, no one stops doing business in his territory only, a businessm

VAT on Service Tax Part of Billing

Pankaj Gandhi Jaiswal 14 March 2016 at 11:31

VAT on Service Tax Part of Billing Section 2 (25 ) States(25) 'sale price' means the amount of valuable consideration paid or payable to a dealer for any sale made including any sum charged for anything done by the seller in respect of t

Case Studies for Company Audit -1 (CA-IPCC)

Anurag 17 September 2013 at 18:05

At the AGM of ICI Ltd., Mr X was appointed as the statutory auditor. He, however, resigned after 3 months since he wanted to give up practice and join industry. State, how the new auditor will be appointed by ICI Ltd. Specify provisions of Sectio

Peer Review documentation-Auditees prespective

CA Umesh Sharma 04 June 2010 at 16:16

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

My Autobiography how i became a CA

CA.ViVeK M ACA 22 April 2011 at 13:13

Dear CCI members I am here by invite your kind attention to my real life story. About me:- I am an average student up to my Graduation level. Study language are Vernacular medium up to B com second year (Malayalam) Weak in mathematics and opted

Self invoice on import of goods or services under GST

Sagar Doshi 19 June 2017 at 11:52

Whether require to raise self invoice on import of goods or services under GST regime?

Service Tax Return (ST-3) for July-Sep, 2012 now available

Bimal Jain 29 March 2013 at 11:28

Service Tax Return (ST-3) for July-September, 2012 now available in modified format for e-filing on ACES. Service Tax Return (ST-3) is now available in a modified format for e-filing on ACES website for the quarter July to September 2012, which req

Fundamentals of Accounting

Dintakurthi Tirumala 11 November 2013 at 12:59

There are three types of accounts basically in the accounting, all the accounting entries shall be based on this accounts, these account types decides the nature of account and based on such nature of account treatment shall b

Corporate Identity Number (CIN)

Praveen Goyal 01 December 2015 at 12:25

The Corporate Identity Number also known as company registration number i.e the unique identification number of company, issued by Registrar of Companies. By looking at the CIN number itself, anyone can identify many details of the company i.e its ty

Money Laundering - How is it done?

CA Chiranjiv Kumar 29 October 2013 at 12:25

Money Laundering, in simple words, is converting your black or dirty money (money obtained from illegal activities like drug dealing) into white money. In India, RBI has given certain guidelines to prevent money laundering still the am