Popular Articles

Permanent Establishment An Introduction

Kapil Nayyar 02 June 2010 at 11:34

With the globalization of world economies, the concept of Permanent Establishment (PE) has gained significant magnitude both in India and worldwide due to its direct impact on the tax revenue generated by a Country.The PE concept is a measuring tool

Co Act, 2013: Loan to Directors Etc. - An Analysis

CA. Amit G. Chandani 11 April 2014 at 11:16

The provisions of section 185 of the Companies Act, 2013 which particularly prohibits grant of any loans, giving of guarantee or providing of any security to the directors or any other pe

History of Income Tax of India

Karan Khatri 13 April 2015 at 11:02

It was only for the good of his subjects that he collected taxes from them, just as the Sun draws moisture from the Earth to give it back a thousand fold Kalidas in Raghuvansh eulogizing KING DALIP.Taxation of India in Anc

Three Possible Reasons of Failure in CA Exams

N.Vimal Kumar Jain 07 October 2019 at 18:48

Understand why you are not able to clear your CA Exams. I have highlighted the three possible hurdles between you and your goal. Know how to fight them and achieve your goal.

CA Final FR Classes

CCI Team 17 May 2021 at 09:38

Discussing the best faculties that are available for the CA Final FR Financial Reporting Paper in pen drive mode, google drive mode, and the video lectures for the same.

Procedure for issue of Right Shares with letter of offer

Ankur Garg 30 July 2009 at 13:12

Procedure for issue of shares on rights basis in case of an unlisted company. (1) Authorised share capital. Check that there is sufficient authorised share capital in the memorandum of association to accommodate the increase in the subscribed share c

Basic - Operating and Finance Lease

RAHUL GANDHI 31 March 2012 at 14:52

LEASE (FINANCE AND OPERATING) AS -17 Definition:- Finance Lease :- A finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an asset. Title may or may not eventually be transferred. In other wor

Basic of Stock Audit

CA Satish Badve 08 January 2012 at 15:35

Preface: The exercise of stock audit was initiated by the banks in way back 1992 onwards, after Harshad Metha Scam. The idea is to verify the security offered to the banks against

Exam Tips for Quick Memorising

@VaibhavJ 09 October 2013 at 12:37

Exams are nearing day by day & tension is rising eventually causing bad memory & loss of concentration. Here goes quick Tips for memorizing the material as quickly as possible. (Please note if you are appearing in Nov13 exams & if thi

Section 135 of Companies Act-2013 CSR

CA. Jagdish Sitapara 02 January 2014 at 13:05

Corporate Social ResponsibilityUnder The Companies Act - 2013 Section 135 Applicability: Every company having:-Net worth of ` 500 crore or more, orTurnover of ` 1000 crore of more, or Net profit of ` 5 crore or more,During any financial year shall c