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Why tax practitioners bill required in India

Posted by BSKRAO 18 July 2014 25714 Views

(1) Below are the accounting bodies of various countrys world over on date, In spite of this, they have separate bodies/legislation for regulation of tax professionals. Reason being, situation similar to that of latest Supreme Court verdict in



Materiality and its relevance in audit

Posted by Lavina Goyal 23 December 2022 25711 Views

Materiality is a Benchmark used to obtain reasonable assurance that an audit does not detect any material misstatement that can significantly impact the usability of financial statements.



My Journey from "Worthless" to "Priceless" #MyCAstory

Posted by Shreya S Shanbhag 09 August 2018 25708 Views

I am firm believer of destiny. Things happen for a reason. This was my belief till I wrote my first attempt of CA Finals in november 2016. My eligible attempt w...



Analysis on debt service coverage ratio (DSCR)

Posted by CA N RAJA 05 July 2016 25705 Views

MANU CONVERSATION BETWEEN MANU AND VINU ABOUT DSCR (DEBT SERVICE COVERAGE RATIO) VINU Manu Hi Vinu! Vinu Hi Manu! I was about to call you! Thank god,



Everything about Company Secretary (CS)

Posted by CA CS CIMA Prakash Somani 14 June 2016 25702 Views

Q1.Tell me something about the career of company secretary?A1.The use of the word secretary in the name of this specialisation is a bit misleading for one who i...



Related Party Transaction - A brain storming exercise

Posted by Shashikant Sharma 28 July 2014 25693 Views

Related Party Transaction Under the Companies Act, 2013: Meaning of related party: Section 2(76) of the Companies Act, 2013 (the Act) defines the wordrelated party: a director or his relative; a key managerial personnel o



Analysis on director report

Posted by CS Divesh Goyal 05 June 2015 25692 Views

It is mandatory for every company, to forward to its members, along with its annual Financial Statement the Board of Director�s report. Report of Board of Directors should be �ATTACHED� to the Balance Sheet laid before the AGMProvis



Why Do We Make Things So Difficult?

Posted by Krish 06 August 2011 25681 Views

Why Do We Make Things So Difficult? Why does it happen, so often? When I think that I will start wake up early morning from tomorrow but I dont able to follow the same, while at the examination time I dont make commitments and I w



Tax (Service Tax) Implication of Freelance Work in India - Part 2

Posted by JAINENDRA JAIN 20 June 2014 25678 Views

Before Continuing to the next part, I would like to thanks to readers for the positive response to my first article. Link to my first article: http://www.caclubindia.com/articles/tax-implication-of-freelance-work-in-india-part-1-20778.asp#.U6MUVvmSxH



Advance Pricing Agreement - A Step Ahead

Posted by Hiral Raja 19 November 2012 25665 Views

Transfer Pricing provisions were brought under the purview of Income Tax Act in 2001. Over the years, there have been substantial amount of additions/adjustments at the time of transfer pricing assessments wherein the transfer price charged by th




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