Current Contents - July 2013, Issue-3

• CONTENTS •
1817
THECHARTERED
volume 61 no. 12 june 2013 r100
ACCOUNTANT JOURNAL
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
set up by an act of parliament
Tax Audit
1867 Tax Audit – Few Problem
Areas and Impact of Recent
Amendments
– CA. Deepak Agarwal
1872 Interesting and Important Points
on Tax Audit
– CA. Aniruddha Suresh Rathi
INTERNATIONAL
TAXATION
1911 Marketing Intangibles – Analysis of
Recent Ruling of Special Bench of
Income Tax Appellate Tribunal in the
Case of LG Electronics India Private
Limited
– CA. Dhinal Ashvinbhai Shah
Auditing
1921 Revised Auditor’s Report Format – An
Overview (SA 700 Revised, SA 705
and SA 706)
1923 Essentials of Report Writing
– CA. Ishwar Chandra
Taxation
1878 Credit for TDS – Is it no More Tedious
– CA. G. Sekar
1884 Impact of Dividend Distribution Tax Policy on Small
Investors
– Prof. CA. R. C. Agarwal & Dr. Charu Banga
1892 Discriminative Levy of Service Tax on Chartered
Accountants
– CA. Sivadas Chettoor
1898 Taxing an Association of Persons—A Practical Approach
– CA. S. Srikanth
1904 Taxability of Tax Borne by Employer on Perquisites
Provided to Employees Read with Recent Case Laws
– CA. Mudit Agarwal
1908 Amnesty Scheme in Service Tax – A Welcome Move by
Finance Minister to Increase Tax Base
– CA. Atul Kumar Gupta
INFORMATION
TECHNOLOGY
1927 Certification of XBRL Financial
Statements – Practical Issues
– CA. Bhupendra Mantri
Corporate and
Allied Laws
1932 Elucidating the Concept of Direct Tax
Due Diligence
– CA. Anchal Agarwal
1936 Latest Clarification of MCA on Para
46A of AS 11 “Good News for Indian
Companies”
– CA. Akshat Kedia
Banking and
Finance
1947 Resort to Adjusted Present Value
(Outlook of a Practitioner)
– CA. Sabyasachi Sengupta
BACKPAGE
1972 Cross Word 083
Smile Please
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