CAclubindia Articles

HOW TO COPE FAILURE - PART 2

Posted by CA. Dashrath Maheshwari 05 February 2009 9724 Views

HOW TO COPE FAILURE – PART 2 by Dashrath MaheshwariDear Students,This is in continuation with article HOW TO COPE PCC FAILURE by CA SUDHIR HALAKHANDI.I want to tell you about me. I was in a big CA firm of that time and there were only 12 Sunday

ST- Residential Complex- Developers Not Liable

Posted by Madhukar N Hiregange 05 February 2009 9235 Views

Service Tax- Residential Complex- Developers Exempt By Madhukar N Hiregange, FCA, DISA (ICAI) & Sudhir V S B.com, ACA In the Finance Act of 2004 commercial construction was introduced followed by site formation and residential complex constructio

Rule 8D of the Income Tax Act - Prospective or Retrospective

Posted by Hiral Raja 05 February 2009 22641 Views

Section 14A was introduced in the Income Tax Act, 1961 by the Finance Act 2001 with retrospective effect from 1st April 1962. The intent of introducing this section was reiteration of the well settled legal principle that when an assessee incurs any

Satyam Fraud Likely motives

Posted by Harish Kumar 14 June 2016 6229 Views

I was recently reading a book on Financial statement fraud.The book has lots of example which provide the reason of inflating the book ( cooking books) , moti...

IFRS

Posted by KUNAL AGRAWAL 14 June 2016 8820 Views

I. Introduction :1. These are challenging times in many respects. A global financial meltdown in which India cannot escape without hurt, a gruesome terrorist at...

Dividend Policy

Posted by KUNAL AGRAWAL 05 February 2009 35286 Views

CA.KUNAL KUMAR AGRAWAL;ERO0096386; ca.kunalag@gmail.com; 9832128128BASICS RELEVANCE OF VARIOUS DATES 1. Declaration date - The date when dividend is announced. 2. Record date - The date on which register of members is closed to find out

FBT on ESOPS

Posted by Kishan Kumar 05 February 2009 8485 Views

FRINGE BENEFIT TAX ON ESOP`S INTRODUCTION The proviso to section 17(2) iii has been omitted. So far the value of any benefit provided by the company free of cost or at a concessional rate to its employees by way of allotment of shares, debentures or

Further problem for SME

Posted by Indraneel Sen Gupta 05 February 2009 5707 Views

Further problem for SME. The Reserve Bank of India (RBI) has turned down suggestions to relax rules for recognizing non-performing assets (NPAs) by doubling the duration to 180 days. RBI feels such a move will affect banks’ financial health. At

HISTORICAL BACKGROUND OF VAT

Posted by dheeraj kr singh 03 February 2009 69611 Views

Ever since 1954, when the tax on value added was introduced in France it has spread to alarge number of countries. This tax was proposed for the first time by Dr. Wilhelm VonSiemens for Germany in 1919 as an improved turnover tax. In 1921, VAT was su