Popular Articles

TDS Provisions Applicability

Vandana Saluja 23 March 2013 at 11:31

TDS (Tax Deducted at Source on payment of interest (or any other service fees) to non Banking financial Companies and Public Financial Institutions. Non Banking Financial Institution A Non Banking financial Company is a company registered un

My Articleship Interview Expereince at Ernst & Young

CA girl 14 March 2013 at 16:49

Dear All, I just wanted to share my interview experience with you all. I really worked hard to get a call from the company as I did not have any references. I applied to the audit division. Initially there was an aptitude test with the follo

Section 50C - A detailed analysis

Kailash Mehta 17 December 2012 at 11:44

Applicability of Section 50C to sale of immovable property by Builders and sale of immovable Property in block of assets. 1. INTRODUCTION: The generation of black money is major problem in India. Various committees were formed and number of suggesti

Why we score 150-200 / 30-40? Why?

CA Ravi Taori 01 February 2016 at 10:29

Many students keep asking this question that why I score between 150-200 in a group or 30-40 in a particular subject? Why I can�t score more? I have done my classes. I was serious in my studies & during exams also. I have sacrificed lots o

Rule 6 of Cenvat Credit Rules, 2004 Easy Understanding

Member (Account Deleted) 24 March 2010 at 11:17

Some Issues on Rule 6 of CENVAT Credit Rules 2004 The most happening topic under the whole of CENVAT credit rules, 2004 is Rule 6. This topic since its introduction has not been asked in the exams [CA Final [existing]]. Keeping this in view some

Arrest Provisions under GST

CA Sudhir Halakhandi 30 May 2017 at 11:24

GST is going to be introduced in our country from 1st. July 2017 and now it is a matter of Public discussion these days and it is natural also because Lakhs of ..

DEPRECIATION - A SOURCE OF FUND OR NOT

Member (Account Deleted) 30 October 2009 at 14:09

DEPRECIATION – A SOURCE OF FUND OR NOTv Arguments in favour of considering it as a source of fund1. Depreciation is considered as an expired cost. It is included within cost of goods sold. It is an allocated cost which is realised when go

Section 4 and 4A of Central Excise Act, 1944

CA Dhiraj Ramchandani 15 December 2011 at 12:02

INTRODUCTION Ok so, I would just like to thank CCI for approving my previous article on similar lines. I really think, being students, we can contribute to this si

Practical Guide to Consolidation of Accounts

Vivek Agarwal 17 May 2016 at 10:55

"The more you learn, you learn that you still have lot to learn� Did you know? Before Companies Act 2013, only listed company was required to do Consolidation. AS 21 says that if a company is required to do consolidation then consolidation

Capital gains tax valuation (Immovable Property)

Mohammed Ibrahim 12 September 2013 at 13:04

Capital Gains Tax Valuation. (Immovable Property) (Keywords: Under Income-tax Act 1961 as amended from time to time, classification of Long Term Capital Gains (LTCG) and Short Term Capital Gains (STCG), Cost Inflation Index (CII), computation of