Popular Articles


Barriers and Challenges in Cross Border Investment

Posted by CA S.SAIRAM 08 November 2010 18748 Views

Barriers and Challenges in Cross Border Investment Cross Border Investment is an Investment cutting across the geographical borders with an aim to cash in the foreign market. The first and foremost requirement for a Cross border Investment t



How do we design Effective MIS?

Posted by Tulasi S Sastri 13 May 2016 18747 Views

This is a concept note on MIS, which attempts to cover many types of Business Models we normally see. Accordingly, to any particular organization, only some of the modules covered here would be relevant.As you see in the chart below, an organization



Art of Internal Auditing!

Posted by Selvakumar Selvaraj 07 March 2012 18746 Views

Now, the world is in twenty first century, everywhere changes could be visualised but with respect to accounting, auditing etc, where is the change? Modern organisations have become more sophisticated and thus resulted



Zero Distraction Study Mechanism

Posted by CA Hareesh 28 November 2012 18745 Views

This is my debut article in CCI and it gives me an immense pleasure on presenting it to you all. The mechanism of doing a fully focussed study is what a major concern for many o



Simple explanation of sec 194J by tax expert

Posted by Kavitha N 20 January 2020 18736 Views

Meera, a Student Company Secretary, she was quite clear about all the laws related to Company Act, 2013. But she was quite unclear about the laws related to Inc...



IPCC in 100 Days :)

Posted by Amar Kumar 30 June 2010 18732 Views

As you all know there are a mere 4 months remaining for our November 2010 IPCC attempt , I'm here to share with you my strategy / preparation for the upcoming exams. Please give your comments to make it even more better or correct if you feel it



Proposed Section 35F - Implications & Queries

Posted by Anandaday Misshra, Advocate 25 July 2014 18732 Views

The proposed Section 35F compels an assessee to have endless thoughts and hence I have tried to deal with some of them as below: Query 1(a) Whether an assessee is supposed to file a stay application along with an appeal before CESTAT? Answer: Yes, it



Sec 54 benefit: Exchange of Old Flat under redevelopment

Posted by CA Vinay parmar 20 June 2013 18731 Views

Hello Friends, there are many Redevelopment of Buildings cases are coming up and thus would like to write an Article on the above, wherein Old Flats are Exchange with New Flats along with cash or other consideration under the Redevelopment Agreement



Orientation course by ICAI should be mandatory or not?

Posted by isha pandey 23 February 2022 18728 Views

Every CA Inter student after giving exams enroll themselves for ITT and OC (which is basically a 15 day program about your IT skills and soft skills). But everyone knows that one friend or senior or teacher, who may say that ITT is main and all practical knowledge, OC is not that important or not so useful).



Provision for decommissioning Ind AS 37

Posted by CA Sumit Sarda 12 January 2020 18727 Views

When a company acquires certain types of Tangible Asset under Ind AS 16, it sometimes has an obligation to remove these assets after the end of their useful liv...




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