[Submitted by CA. Vibhuti Gupta]

May 28, 2017

In a lay man language, Velocity of Money is a term used to denote a number of times a unit of money in an economy changes hands during a certain period.

[Submitted by Mr. M. L. Sodhi, (Consulting Actuary),
Fellow - Institute of Actuaries of India,
New Delhi]

February 11, 2017

HUF - A Fresh Perspective with Important & Recent Case Laws
[Submitted by CA. Harsh R. Rathi,
M.B.A.(Nirma),F.C.A., D.I.S.A., LL.B.,
Ahmedabad, Gujarat]
April 9, 2016

[Submitted by CA.Divya Balasubramanian,
ICA India, CPA Australia]

August 30, 2015

Share-based payments (SBPs) under IFRS 2 is being talked about and its impact is considered to be very complex.
Below are some basic pointers relating to the standard but please remember these points are to assist with the process of understanding the standard and it is not a substitute to reading and understanding the standard.

Real Estate Developers and Section 43CA

[Submitted by CA Mohit Mittal,

June 30, 2015

The provision was introduced in order to counter act the various decisions of high courts where it was held that provisions of Section 50C is not applicable when the seller holds the land or building or both as a capital asset. However, there are certain practical issues difficulties that arose due to the section

Relevant extracts of Section 43CA has been reproduced below:

[Submitted by Mr. Ankur Tuteja,
Awaiting CA (Final) results,
Bangalore, Karnataka]

November 21, 2007

[Submitted by CA. Vibhuti Gupta,
Chartered Accountant,
New Delhi]

April 1, 2008

Foreign Institutional Investments & Its Impact on Sensitive Index

[Submitted by Mr. Ankit Doshi,
MMS student,
Mumbai, Maharashtra]

April 9, 2008

[Submitted by CA. Vibhuti Gupta,
New Delhi]

April 16, 2008

[Submitted by CA. Sachin Gupta,

May 19, 2008

Inter-Market Analysis

[Submitted by Mr. Bhavik Bipin Mehta,
B.Com., CA and CS student,
Mumbai, Maharashtra]

June 14, 2008

[Submitted by CA. Rajesh Sankar,

June 23, 2008

[Submitted by Mr. Kartik P. Badiani,
B.Com., CA Final Student,
Mumbai, Maharashtra]

June 26, 2008

[Submitted by CA. Vibhuti Gupta,
New Delhi]

July 29, 2008

[Submitted by CA. C. Giri Prasad]

September 7, 2008

[Submitted by Ms. Priyanka Garg,
CA Final Student,

September 9, 2008

[Submitted by Sriharsha K. M.,
Bangalore, Karnataka]

October 19, 2008

[Submitted by CA. Abhishikta Chadda,
Associate Chartered Accountant,

October 31, 2008

[Submitted by CA. Vibhuti Gupta,
New Delhi]

November 10, 2008

[Submitted by CA. Vibhuti Gupta,
Chartered Accountant,
New Delhi]

November 14, 2008

[Submitted by CA. Vibhuti Gupta,
Chartered Accountant,
New Delhi]

August 31, 2010

[Submitted by Hemali Deepak Thakkar,
Final CA Student,
Mumbai, Maharashtra]

September 28, 2010

[Submitted by V. Durga Rao,
Advocate, Madras High Court]

January 15, 2011

[Submitted by Sumati Dinkar Jadhav,
CMA Student]

March 31, 2011