<?xml version="1.0" encoding="UTF-8"?>
<rss version="2.0"
	xmlns:content="http://purl.org/rss/1.0/modules/content/"
	xmlns:wfw="http://wellformedweb.org/CommentAPI/"
	xmlns:dc="http://purl.org/dc/elements/1.1/"
	xmlns:atom="http://www.w3.org/2005/Atom"
	xmlns:sy="http://purl.org/rss/1.0/modules/syndication/"
	xmlns:slash="http://purl.org/rss/1.0/modules/slash/"
	xmlns:georss="http://www.georss.org/georss" xmlns:geo="http://www.w3.org/2003/01/geo/wgs84_pos#" xmlns:media="http://search.yahoo.com/mrss/"
	>

<channel>
	<title>CA. Nirmal Ghorawat&#039;s Blog</title>
	<atom:link href="http://canirmalg.wordpress.com/feed/" rel="self" type="application/rss+xml" />
	<link>http://canirmalg.wordpress.com</link>
	<description></description>
	<lastBuildDate>Thu, 05 Jan 2012 09:32:14 +0000</lastBuildDate>
	<language>en</language>
	<sy:updatePeriod>hourly</sy:updatePeriod>
	<sy:updateFrequency>1</sy:updateFrequency>
	<generator>http://wordpress.com/</generator>
<cloud domain='canirmalg.wordpress.com' port='80' path='/?rsscloud=notify' registerProcedure='' protocol='http-post' />
<image>
		<url>http://s2.wp.com/i/buttonw-com.png</url>
		<title>CA. Nirmal Ghorawat&#039;s Blog</title>
		<link>http://canirmalg.wordpress.com</link>
	</image>
	<atom:link rel="search" type="application/opensearchdescription+xml" href="http://canirmalg.wordpress.com/osd.xml" title="CA. Nirmal Ghorawat&#039;s Blog" />
	<atom:link rel='hub' href='http://canirmalg.wordpress.com/?pushpress=hub'/>
		<item>
		<title>A DISCUSSION PAPER (DRAFT) TO PROVIDE MEANINGFUL INFORMATION IN THE PASSBOOK/ ACCOUNT STATEMENTS</title>
		<link>http://canirmalg.wordpress.com/2012/01/02/bankstatements/</link>
		<comments>http://canirmalg.wordpress.com/2012/01/02/bankstatements/#comments</comments>
		<pubDate>Mon, 02 Jan 2012 12:58:47 +0000</pubDate>
		<dc:creator>CA. Nirmal Ghorawat</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://canirmalg.wordpress.com/?p=623</guid>
		<description><![CDATA[EXECUTIVE SUMMARY 1.      Bank statements, at present, lack uniformity and do not necessarily depict or describe properly the transactions recorded therein unless supporting documentation viz., pay-in-slips (Deposits) or noting’s in cheque books (withdrawals) are referred to. 2.      This is on account of Core Banking Solution (CBS) of different banks capturing information from different field &#8230; <a href="http://canirmalg.wordpress.com/2012/01/02/bankstatements/">Continue reading <span class="meta-nav">&#187;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=canirmalg.wordpress.com&amp;blog=9662162&amp;post=623&amp;subd=canirmalg&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://canirmalg.wordpress.com/2012/01/02/bankstatements/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		<georss:point>21.195009 72.819527</georss:point>
		<geo:lat>21.195009</geo:lat>
		<geo:long>72.819527</geo:long>
		<media:content url="http://1.gravatar.com/avatar/d85849f3f82668c0fe8c276b32adde4d?s=96&#38;d=&#38;r=G" medium="image">
			<media:title type="html">canirmalg</media:title>
		</media:content>
	</item>
		<item>
		<title>XBRL</title>
		<link>http://canirmalg.wordpress.com/2011/12/03/xbrl/</link>
		<comments>http://canirmalg.wordpress.com/2011/12/03/xbrl/#comments</comments>
		<pubDate>Sat, 03 Dec 2011 08:55:59 +0000</pubDate>
		<dc:creator>CA. Nirmal Ghorawat</dc:creator>
				<category><![CDATA[India Corporate Laws]]></category>
		<category><![CDATA[india xbrl e-filing]]></category>
		<category><![CDATA[India XBRL free conversion utility]]></category>
		<category><![CDATA[Nirmal XBRL Free Conversion Tool]]></category>
		<category><![CDATA[xbrl e-filing]]></category>
		<category><![CDATA[XBRL Excel Conversion Tool]]></category>
		<category><![CDATA[XBRL Free Conversion Tool India]]></category>
		<category><![CDATA[XBRL in India]]></category>
		<category><![CDATA[XBRL India]]></category>
		<category><![CDATA[xbrl software free download]]></category>
		<category><![CDATA[XBRL software india]]></category>

		<guid isPermaLink="false">http://canirmalg.wordpress.com/?p=561</guid>
		<description><![CDATA[DOCUMENTS Download My Presentation on XBRL &#8211; The Future of Financial Reporting &#8211; PDF CONVERSION TOOLS How To Enable Macros in Excel Various Versions (.pdf) XBRL Conversion Tool Guide (.pdf) Caution and Instruction XBRL Tool PL Instance Document (.pdf) Nirmal XBRL PL Free Conversion Tool &#8211; Evaluation License (MS Excel 2007-10) (.xlsm) Nirmal XBRL PL &#8230; <a href="http://canirmalg.wordpress.com/2011/12/03/xbrl/">Continue reading <span class="meta-nav">&#187;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=canirmalg.wordpress.com&amp;blog=9662162&amp;post=561&amp;subd=canirmalg&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://canirmalg.wordpress.com/2011/12/03/xbrl/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		<georss:point>21.195009 72.819527</georss:point>
		<geo:lat>21.195009</geo:lat>
		<geo:long>72.819527</geo:long>
		<media:content url="http://1.gravatar.com/avatar/d85849f3f82668c0fe8c276b32adde4d?s=96&#38;d=&#38;r=G" medium="image">
			<media:title type="html">canirmalg</media:title>
		</media:content>

		<media:content url="http://canirmalg.files.wordpress.com/2011/09/xbrl-logo.jpg" medium="image">
			<media:title type="html">XBRL LOGO</media:title>
		</media:content>
	</item>
		<item>
		<title>HIGHLIGHTS OF THE GUJARAT MONEY-LENDERS ACT, 2011</title>
		<link>http://canirmalg.wordpress.com/2011/06/16/thegujaratmoneylendersact2011/</link>
		<comments>http://canirmalg.wordpress.com/2011/06/16/thegujaratmoneylendersact2011/#comments</comments>
		<pubDate>Thu, 16 Jun 2011 10:07:29 +0000</pubDate>
		<dc:creator>CA. Nirmal Ghorawat</dc:creator>
				<category><![CDATA[India Corporate Laws]]></category>

		<guid isPermaLink="false">http://canirmalg.wordpress.com/?p=466</guid>
		<description><![CDATA[1.      The Act shall be applicable on the date on which the State Government will notify &#8211; which is yet to be notified. 2.      Money lending is the business of advancing loans. &#8211; Sec. 2(3) Definition of the term &#8220;loan&#8221; is of wide import and inclusive: Sec. 2(9) &#8211; &#8220;loan&#8221; means -     an &#8230; <a href="http://canirmalg.wordpress.com/2011/06/16/thegujaratmoneylendersact2011/">Continue reading <span class="meta-nav">&#187;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=canirmalg.wordpress.com&amp;blog=9662162&amp;post=466&amp;subd=canirmalg&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://canirmalg.wordpress.com/2011/06/16/thegujaratmoneylendersact2011/feed/</wfw:commentRss>
		<slash:comments>7</slash:comments>
		<georss:point>21.195009 72.819527</georss:point>
		<geo:lat>21.195009</geo:lat>
		<geo:long>72.819527</geo:long>
		<media:content url="http://1.gravatar.com/avatar/d85849f3f82668c0fe8c276b32adde4d?s=96&#38;d=&#38;r=G" medium="image">
			<media:title type="html">canirmalg</media:title>
		</media:content>
	</item>
		<item>
		<title>HIGHEST NAV GUARANTEED FUNDS – IS EVEN CAPITAL SUM INVESTED GUARANTEED?</title>
		<link>http://canirmalg.wordpress.com/2010/11/17/highestnavmyth/</link>
		<comments>http://canirmalg.wordpress.com/2010/11/17/highestnavmyth/#comments</comments>
		<pubDate>Wed, 17 Nov 2010 09:08:38 +0000</pubDate>
		<dc:creator>CA. Nirmal Ghorawat</dc:creator>
				<category><![CDATA[PERSONAL FINANCE]]></category>
		<category><![CDATA[highest nav guaranteed fund]]></category>
		<category><![CDATA[highest nav guaranteed plans]]></category>

		<guid isPermaLink="false">http://canirmalg.wordpress.com/?p=398</guid>
		<description><![CDATA[A number of Highest NAV Guaranteed Funds have emerged in the last Financial Year and now most of the Life Insurance Companies offer ULIP products with option to choose Highest NAV Guaranteed Funds. These products have been marketed essentially as a Capital Guarantee products that are supposed to ensure that in the worst case scenario, &#8230; <a href="http://canirmalg.wordpress.com/2010/11/17/highestnavmyth/">Continue reading <span class="meta-nav">&#187;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=canirmalg.wordpress.com&amp;blog=9662162&amp;post=398&amp;subd=canirmalg&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://canirmalg.wordpress.com/2010/11/17/highestnavmyth/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		<georss:point>21.195009 72.819527</georss:point>
		<geo:lat>21.195009</geo:lat>
		<geo:long>72.819527</geo:long>
		<media:content url="http://1.gravatar.com/avatar/d85849f3f82668c0fe8c276b32adde4d?s=96&#38;d=&#38;r=G" medium="image">
			<media:title type="html">canirmalg</media:title>
		</media:content>
	</item>
		<item>
		<title>DEDUCTION UNDER SECTION 80IE – AN OPPORTUNITY</title>
		<link>http://canirmalg.wordpress.com/2010/11/04/deduction-under-section-80ie-%e2%80%93-an-opportunity/</link>
		<comments>http://canirmalg.wordpress.com/2010/11/04/deduction-under-section-80ie-%e2%80%93-an-opportunity/#comments</comments>
		<pubDate>Thu, 04 Nov 2010 11:27:10 +0000</pubDate>
		<dc:creator>CA. Nirmal Ghorawat</dc:creator>
				<category><![CDATA[Indian Direct Taxes]]></category>
		<category><![CDATA[deduction for industry in north eastern states]]></category>
		<category><![CDATA[Deduction under section 80IE]]></category>

		<guid isPermaLink="false">http://canirmalg.wordpress.com/2010/11/04/deduction-under-section-80ie-%e2%80%93-an-opportunity/</guid>
		<description><![CDATA[RELEVANT PROVISIONS Sl. No. Criteria Conditions 1. NATURE OF BUSINESS (a) Manufacture or produce an eligible articles or thing; or (b) Undertakes Substantial Expansion to manufacture or produce eligible articles or thing; and (c) Carries on ‘eligible business’ 2. COMMENCEMENT OF BUSINESS Between – 1 April 2007 To 31 March 2017 3. LOCATION OF UNDERTAKING &#8230; <a href="http://canirmalg.wordpress.com/2010/11/04/deduction-under-section-80ie-%e2%80%93-an-opportunity/">Continue reading <span class="meta-nav">&#187;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=canirmalg.wordpress.com&amp;blog=9662162&amp;post=389&amp;subd=canirmalg&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://canirmalg.wordpress.com/2010/11/04/deduction-under-section-80ie-%e2%80%93-an-opportunity/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		<georss:point>21.195009 72.819527</georss:point>
		<geo:lat>21.195009</geo:lat>
		<geo:long>72.819527</geo:long>
		<media:content url="http://1.gravatar.com/avatar/d85849f3f82668c0fe8c276b32adde4d?s=96&#38;d=&#38;r=G" medium="image">
			<media:title type="html">canirmalg</media:title>
		</media:content>
	</item>
		<item>
		<title>HEDGE ACCOUNTING UNDER IAS 39</title>
		<link>http://canirmalg.wordpress.com/2010/10/29/hedge-accounting-under-ias-39/</link>
		<comments>http://canirmalg.wordpress.com/2010/10/29/hedge-accounting-under-ias-39/#comments</comments>
		<pubDate>Fri, 29 Oct 2010 07:12:55 +0000</pubDate>
		<dc:creator>CA. Nirmal Ghorawat</dc:creator>
				<category><![CDATA[IFRS & IAS - Accounting]]></category>
		<category><![CDATA[Hedge Accounting]]></category>
		<category><![CDATA[Hedge Accounting IAS 39]]></category>

		<guid isPermaLink="false">http://canirmalg.wordpress.com/?p=359</guid>
		<description><![CDATA[OBJECTIVE Hedge Accounting seeks to ELIMINATE these Accounting Mismatch. CORE PRINCIPLE It recognises the OFFSETTING EFFECTS on P &#38; L of Changes in Fair Value of the Hedging Instrument and the Hedged Item. KEY TERMS DEFINED Hedged Item an Asset, Liability, Firm Commitment, Highly probable forecast transaction or Net Investment in Foreign Operation THAT: (a) &#8230; <a href="http://canirmalg.wordpress.com/2010/10/29/hedge-accounting-under-ias-39/">Continue reading <span class="meta-nav">&#187;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=canirmalg.wordpress.com&amp;blog=9662162&amp;post=359&amp;subd=canirmalg&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://canirmalg.wordpress.com/2010/10/29/hedge-accounting-under-ias-39/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		<georss:point>21.195009 72.819527</georss:point>
		<geo:lat>21.195009</geo:lat>
		<geo:long>72.819527</geo:long>
		<media:content url="http://1.gravatar.com/avatar/d85849f3f82668c0fe8c276b32adde4d?s=96&#38;d=&#38;r=G" medium="image">
			<media:title type="html">canirmalg</media:title>
		</media:content>

		<media:content url="http://canirmalg.files.wordpress.com/2010/10/102910_0711_hedgeaccoun1.png" medium="image" />

		<media:content url="http://canirmalg.files.wordpress.com/2010/10/102910_0711_hedgeaccoun2.png" medium="image" />

		<media:content url="http://canirmalg.files.wordpress.com/2010/10/102910_0711_hedgeaccoun3.png" medium="image" />

		<media:content url="http://canirmalg.files.wordpress.com/2010/10/102910_0711_hedgeaccoun4.png" medium="image" />

		<media:content url="http://canirmalg.files.wordpress.com/2010/10/102910_0711_hedgeaccoun5.png" medium="image" />

		<media:content url="http://canirmalg.files.wordpress.com/2010/10/102910_0711_hedgeaccoun6.png" medium="image" />

		<media:content url="http://canirmalg.files.wordpress.com/2010/10/102910_0711_hedgeaccoun7.png" medium="image" />

		<media:content url="http://canirmalg.files.wordpress.com/2010/10/102910_0711_hedgeaccoun8.png" medium="image" />

		<media:content url="http://canirmalg.files.wordpress.com/2010/10/102910_0711_hedgeaccoun9.png" medium="image" />
	</item>
		<item>
		<title>FAIR VALUE OF SECURITY DEPOSIT UNDER IAS 39</title>
		<link>http://canirmalg.wordpress.com/2010/10/27/fairvalueofsecuritydeposit/</link>
		<comments>http://canirmalg.wordpress.com/2010/10/27/fairvalueofsecuritydeposit/#comments</comments>
		<pubDate>Wed, 27 Oct 2010 11:59:53 +0000</pubDate>
		<dc:creator>CA. Nirmal Ghorawat</dc:creator>
				<category><![CDATA[IFRS & IAS - Accounting]]></category>
		<category><![CDATA[Fair Value of Security Deposit]]></category>
		<category><![CDATA[IAS 39]]></category>

		<guid isPermaLink="false">http://canirmalg.wordpress.com/?p=332</guid>
		<description><![CDATA[IAS 39 defines a Loans and receivable as &#8221;non-derivative financial assets with fixed or determinable payments that are not quoted in an active market&#8221; Security Deposits without Fixed Maturity such as Deposit with Regulatory Authorities such as Taxation &#8211; Indirect, as well as Public Utility Services such as providers of Telephone, Mobile, Electricity, Gas, etc would be &#8230; <a href="http://canirmalg.wordpress.com/2010/10/27/fairvalueofsecuritydeposit/">Continue reading <span class="meta-nav">&#187;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=canirmalg.wordpress.com&amp;blog=9662162&amp;post=332&amp;subd=canirmalg&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://canirmalg.wordpress.com/2010/10/27/fairvalueofsecuritydeposit/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		<georss:point>21.195009 72.819527</georss:point>
		<geo:lat>21.195009</geo:lat>
		<geo:long>72.819527</geo:long>
		<media:content url="http://1.gravatar.com/avatar/d85849f3f82668c0fe8c276b32adde4d?s=96&#38;d=&#38;r=G" medium="image">
			<media:title type="html">canirmalg</media:title>
		</media:content>
	</item>
		<item>
		<title>INTRODUCTION TO LIMITED LIABILITY PARTNERSHIP IN INDIA</title>
		<link>http://canirmalg.wordpress.com/2010/09/24/introduction-to-limited-liability-partnership-in-india/</link>
		<comments>http://canirmalg.wordpress.com/2010/09/24/introduction-to-limited-liability-partnership-in-india/#comments</comments>
		<pubDate>Fri, 24 Sep 2010 05:37:41 +0000</pubDate>
		<dc:creator>CA. Nirmal Ghorawat</dc:creator>
				<category><![CDATA[India Corporate Laws]]></category>
		<category><![CDATA[Comparison between LLP and Partnership Firm]]></category>
		<category><![CDATA[Comparison between LLP and Private Limited Company]]></category>
		<category><![CDATA[LLP]]></category>
		<category><![CDATA[LLP India]]></category>

		<guid isPermaLink="false">http://canirmalg.wordpress.com/?p=281</guid>
		<description><![CDATA[Download this Post in PDF Format The framework of laws &#38; rules dealing with the Limited Liability Partnership (LLP) are contained in the Limited Liability Partnership Act, 2008 (the LLP Act) and the Limited Liability Rules, 2009 (the LLP rules). The Income Tax Act, 1961 was amended by the Finance Act, 2008 and the Finance &#8230; <a href="http://canirmalg.wordpress.com/2010/09/24/introduction-to-limited-liability-partnership-in-india/">Continue reading <span class="meta-nav">&#187;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=canirmalg.wordpress.com&amp;blog=9662162&amp;post=281&amp;subd=canirmalg&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://canirmalg.wordpress.com/2010/09/24/introduction-to-limited-liability-partnership-in-india/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		<georss:point>21.195009 72.819527</georss:point>
		<geo:lat>21.195009</geo:lat>
		<geo:long>72.819527</geo:long>
		<media:content url="http://1.gravatar.com/avatar/d85849f3f82668c0fe8c276b32adde4d?s=96&#38;d=&#38;r=G" medium="image">
			<media:title type="html">canirmalg</media:title>
		</media:content>
	</item>
		<item>
		<title>IFRS 8 OPERATING SEGMENTS</title>
		<link>http://canirmalg.wordpress.com/2010/08/31/ifrs-8-operating-segments/</link>
		<comments>http://canirmalg.wordpress.com/2010/08/31/ifrs-8-operating-segments/#comments</comments>
		<pubDate>Tue, 31 Aug 2010 06:22:00 +0000</pubDate>
		<dc:creator>CA. Nirmal Ghorawat</dc:creator>
				<category><![CDATA[IFRS & IAS - Accounting]]></category>

		<guid isPermaLink="false">http://canirmalg.wordpress.com/?p=270</guid>
		<description><![CDATA[IFRS 8 Operating Segments   THE CORE PRINCIPLE An entity shall DISCLOSE information to enable users of its financial statements  to EVALUATE The nature and financial effects of the BUSINESS ACTIVITIES in which it engages &#38; the ECONOMIC ENVIRONMENT in which it operates.   IFRS 8 – APPLICATION SUMMARY •1 •Identify the CODM •2 •Identify &#8230; <a href="http://canirmalg.wordpress.com/2010/08/31/ifrs-8-operating-segments/">Continue reading <span class="meta-nav">&#187;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=canirmalg.wordpress.com&amp;blog=9662162&amp;post=270&amp;subd=canirmalg&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://canirmalg.wordpress.com/2010/08/31/ifrs-8-operating-segments/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		<georss:point>21.195009 72.819527</georss:point>
		<geo:lat>21.195009</geo:lat>
		<geo:long>72.819527</geo:long>
		<media:content url="http://1.gravatar.com/avatar/d85849f3f82668c0fe8c276b32adde4d?s=96&#38;d=&#38;r=G" medium="image">
			<media:title type="html">canirmalg</media:title>
		</media:content>
	</item>
		<item>
		<title>PROVISIONS OF PENALTY U/S 271(1)(c)</title>
		<link>http://canirmalg.wordpress.com/2010/07/08/provisions-of-penalty-us-2711c/</link>
		<comments>http://canirmalg.wordpress.com/2010/07/08/provisions-of-penalty-us-2711c/#comments</comments>
		<pubDate>Thu, 08 Jul 2010 06:39:35 +0000</pubDate>
		<dc:creator>CA. Nirmal Ghorawat</dc:creator>
				<category><![CDATA[Indian Direct Taxes]]></category>
		<category><![CDATA[Penalty - Burden of Proof]]></category>
		<category><![CDATA[Penalty - Dilip Shroff]]></category>
		<category><![CDATA[Penalty - Reliance Petroproducts]]></category>
		<category><![CDATA[Penalty 271(1)(c)]]></category>
		<category><![CDATA[Penalty for Concealment]]></category>
		<category><![CDATA[Penalty for Concealment of Income]]></category>
		<category><![CDATA[Penalty on Deemed Income]]></category>

		<guid isPermaLink="false">http://canirmalg.wordpress.com/?p=135</guid>
		<description><![CDATA[A.    PENALTY U/S 271(1)(c) – CARDINAL PRINCIPLES The following Cardinal Principles have been laid out by the Supreme Court Court in Dilip N. Shroff v. CIT (2007)161 Taxmann 218 and T. Ashok Pai v. CIT (2007) 161 Taxmann 340, for the purpose of imposition of penalty under section 271(1)(c) :: 1).     Penalty not automatic A finding in &#8230; <a href="http://canirmalg.wordpress.com/2010/07/08/provisions-of-penalty-us-2711c/">Continue reading <span class="meta-nav">&#187;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=canirmalg.wordpress.com&amp;blog=9662162&amp;post=135&amp;subd=canirmalg&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://canirmalg.wordpress.com/2010/07/08/provisions-of-penalty-us-2711c/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		<georss:point>21.195009 72.819527</georss:point>
		<geo:lat>21.195009</geo:lat>
		<geo:long>72.819527</geo:long>
		<media:content url="http://1.gravatar.com/avatar/d85849f3f82668c0fe8c276b32adde4d?s=96&#38;d=&#38;r=G" medium="image">
			<media:title type="html">canirmalg</media:title>
		</media:content>
	</item>
		<item>
		<title>IAS 23 BORROWING COSTS</title>
		<link>http://canirmalg.wordpress.com/2010/06/02/ias-23-borrowing-costs/</link>
		<comments>http://canirmalg.wordpress.com/2010/06/02/ias-23-borrowing-costs/#comments</comments>
		<pubDate>Wed, 02 Jun 2010 16:55:57 +0000</pubDate>
		<dc:creator>CA. Nirmal Ghorawat</dc:creator>
				<category><![CDATA[IFRS & IAS - Accounting]]></category>
		<category><![CDATA[Borrowing Costs]]></category>
		<category><![CDATA[IAS 23]]></category>
		<category><![CDATA[IAS 23 Presentation]]></category>

		<guid isPermaLink="false">http://canirmalg.wordpress.com/?p=76</guid>
		<description><![CDATA[Download this Post in PDF Format 1.     STATUS         Mandatory 2.     OBJECTIVE         Prescribe the Accounting Treatment for BORROWING COSTS. 3.     NOT APPLICABLE     Does not deal with ACTUAL or IMPUTED Cost of Equity including Preferred Capital not classified as Equity. 4.     KEY TERMS         BORROWING COSTS (BC)         are INTEREST + OTHER COSTS incurred by an entity in connection &#8230; <a href="http://canirmalg.wordpress.com/2010/06/02/ias-23-borrowing-costs/">Continue reading <span class="meta-nav">&#187;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=canirmalg.wordpress.com&amp;blog=9662162&amp;post=76&amp;subd=canirmalg&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://canirmalg.wordpress.com/2010/06/02/ias-23-borrowing-costs/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
	
		<media:content url="http://1.gravatar.com/avatar/d85849f3f82668c0fe8c276b32adde4d?s=96&#38;d=&#38;r=G" medium="image">
			<media:title type="html">canirmalg</media:title>
		</media:content>
	</item>
		<item>
		<title>IAS 21 THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES</title>
		<link>http://canirmalg.wordpress.com/2010/06/02/ias21foreignexchangerates/</link>
		<comments>http://canirmalg.wordpress.com/2010/06/02/ias21foreignexchangerates/#comments</comments>
		<pubDate>Wed, 02 Jun 2010 16:50:05 +0000</pubDate>
		<dc:creator>CA. Nirmal Ghorawat</dc:creator>
				<category><![CDATA[IFRS & IAS - Accounting]]></category>
		<category><![CDATA[Foreign Currency]]></category>
		<category><![CDATA[Foreign Operations]]></category>
		<category><![CDATA[Functional Currency]]></category>
		<category><![CDATA[IAS 21]]></category>
		<category><![CDATA[IAS 21 The Effects of Changes in Foreign Exchange Rates]]></category>
		<category><![CDATA[IAS on Forex]]></category>
		<category><![CDATA[Translation of Foreign Operations]]></category>

		<guid isPermaLink="false">http://canirmalg.wordpress.com/?p=73</guid>
		<description><![CDATA[Synopsis
- Objective ; - Scope; - Determination of Functional Currency; -Change in Functional Currency; -Definition of Foreign Currency; -Initial Recognition of Foreign Currency; -Remeasurement of Foreign Currency Transactions into Functional Currency; -Subsequent Measurement of Foreign Currency Transactions and Translation of Foreign Operations with Different functional currency; -Translation to Presentation Currency; Summary

 <a href="http://canirmalg.wordpress.com/2010/06/02/ias21foreignexchangerates/">Continue reading <span class="meta-nav">&#187;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=canirmalg.wordpress.com&amp;blog=9662162&amp;post=73&amp;subd=canirmalg&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://canirmalg.wordpress.com/2010/06/02/ias21foreignexchangerates/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		<georss:point>21.195009 72.819527</georss:point>
		<geo:lat>21.195009</geo:lat>
		<geo:long>72.819527</geo:long>
		<media:content url="http://1.gravatar.com/avatar/d85849f3f82668c0fe8c276b32adde4d?s=96&#38;d=&#38;r=G" medium="image">
			<media:title type="html">canirmalg</media:title>
		</media:content>
	</item>
		<item>
		<title>IFRS 3 BUSINESS COMBINATIONS</title>
		<link>http://canirmalg.wordpress.com/2010/06/02/ifrs-3-business-combinations/</link>
		<comments>http://canirmalg.wordpress.com/2010/06/02/ifrs-3-business-combinations/#comments</comments>
		<pubDate>Wed, 02 Jun 2010 16:47:23 +0000</pubDate>
		<dc:creator>CA. Nirmal Ghorawat</dc:creator>
				<category><![CDATA[IFRS & IAS - Accounting]]></category>
		<category><![CDATA[Acquisitions]]></category>
		<category><![CDATA[Bargain Purchase]]></category>
		<category><![CDATA[Business Combinations]]></category>
		<category><![CDATA[Cost of Business Combination]]></category>
		<category><![CDATA[Definition of Business Combination]]></category>
		<category><![CDATA[Goodwill Recognition]]></category>
		<category><![CDATA[Identification of Acquirer]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[IFRS 3]]></category>
		<category><![CDATA[IFRS 3 Business Combinations]]></category>
		<category><![CDATA[IFRS 3 What is Business]]></category>
		<category><![CDATA[Mergers]]></category>
		<category><![CDATA[Recognition of Assets and Liabilities of Acquiree]]></category>

		<guid isPermaLink="false">http://canirmalg.wordpress.com/?p=69</guid>
		<description><![CDATA[Presentation on Business Combinations
Synopsis
- Objective; -Core Principle; -Scope; -Definition of Business; -Recognition - Acquirer's Perspective; -Identify the Acquirer; -How To Identify the Acquirer; -Measure the Cost of Business Combination; -Definitions - Cost of Business Combination; -Allocate the Cost to Assets, Liabilities on Acquisition Date; - Recognition Criteria for Assets and Liabilities of Acquiree; -Recognition of Income of Acquiree; - Recognition of Goodwill; -Bargain Purchase; - Disclosure by Acquirer <a href="http://canirmalg.wordpress.com/2010/06/02/ifrs-3-business-combinations/">Continue reading <span class="meta-nav">&#187;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=canirmalg.wordpress.com&amp;blog=9662162&amp;post=69&amp;subd=canirmalg&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://canirmalg.wordpress.com/2010/06/02/ifrs-3-business-combinations/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		<georss:point>21.195009 72.819527</georss:point>
		<geo:lat>21.195009</geo:lat>
		<geo:long>72.819527</geo:long>
		<media:content url="http://1.gravatar.com/avatar/d85849f3f82668c0fe8c276b32adde4d?s=96&#38;d=&#38;r=G" medium="image">
			<media:title type="html">canirmalg</media:title>
		</media:content>
	</item>
		<item>
		<title>DEEMED DIVIDEND U/s 2(22)(e) OF THE INCOME TAX ACT, 1961</title>
		<link>http://canirmalg.wordpress.com/2010/02/02/deemedividend/</link>
		<comments>http://canirmalg.wordpress.com/2010/02/02/deemedividend/#comments</comments>
		<pubDate>Tue, 02 Feb 2010 14:31:37 +0000</pubDate>
		<dc:creator>CA. Nirmal Ghorawat</dc:creator>
				<category><![CDATA[Indian Direct Taxes]]></category>
		<category><![CDATA[accrual of deemed dividend]]></category>
		<category><![CDATA[company in which public is substantially interested]]></category>
		<category><![CDATA[Deemed Dividend]]></category>
		<category><![CDATA[deemed dividend - accumulated profits]]></category>
		<category><![CDATA[Deemed Dividend - Exemption u/s 10(32)]]></category>
		<category><![CDATA[Deemed Dividend - Loan in the course of business]]></category>
		<category><![CDATA[Deemed Dividend - Loans & Advances - Words & phrases]]></category>
		<category><![CDATA[Deemed Dividend Case Law]]></category>
		<category><![CDATA[Deemed Dividend Foreign Company]]></category>
		<category><![CDATA[Deemed Dividend loans to relatives]]></category>
		<category><![CDATA[Deemed Dividend Non Resident Shareholder]]></category>
		<category><![CDATA[deemed dividend set off]]></category>
		<category><![CDATA[Disclosure of Deemed Dividend in Tax Audit Report u/s 44AB]]></category>
		<category><![CDATA[Dividend Distribution Tax]]></category>
		<category><![CDATA[purpose of section 2(22)(e)]]></category>
		<category><![CDATA[Sec 2(22)(e)]]></category>
		<category><![CDATA[Sec 2(22)(e) Case Law]]></category>
		<category><![CDATA[TDS on Deemed Dividend]]></category>

		<guid isPermaLink="false">http://canirmalg.wordpress.com/?p=42</guid>
		<description><![CDATA[Download a Copy of this Document in PDF Format Scope of Section 2(22)(e):: Type of Company             :          a Closely Held Company i.e., a Company in which the public is not substantially interested. [See Note 5 - Definition of "Company in which the public is substantially interested"] Nature of Payments         :          (i) Any payment &#8230; <a href="http://canirmalg.wordpress.com/2010/02/02/deemedividend/">Continue reading <span class="meta-nav">&#187;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=canirmalg.wordpress.com&amp;blog=9662162&amp;post=42&amp;subd=canirmalg&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://canirmalg.wordpress.com/2010/02/02/deemedividend/feed/</wfw:commentRss>
		<slash:comments>12</slash:comments>
		<georss:point>21.195009 72.819527</georss:point>
		<geo:lat>21.195009</geo:lat>
		<geo:long>72.819527</geo:long>
		<media:content url="http://1.gravatar.com/avatar/d85849f3f82668c0fe8c276b32adde4d?s=96&#38;d=&#38;r=G" medium="image">
			<media:title type="html">canirmalg</media:title>
		</media:content>
	</item>
		<item>
		<title>GOODS AND SERVICE TAX IN INDIA &#8211; A STUDY ON THE FIRST DISCUSSION PAPER</title>
		<link>http://canirmalg.wordpress.com/2009/11/11/goods-and-service-tax-in-india-a-study-on-the-first-discussion-paper/</link>
		<comments>http://canirmalg.wordpress.com/2009/11/11/goods-and-service-tax-in-india-a-study-on-the-first-discussion-paper/#comments</comments>
		<pubDate>Wed, 11 Nov 2009 08:20:39 +0000</pubDate>
		<dc:creator>CA. Nirmal Ghorawat</dc:creator>
				<category><![CDATA[India Indirect Taxes]]></category>
		<category><![CDATA[CGST]]></category>
		<category><![CDATA[GST]]></category>
		<category><![CDATA[GST India]]></category>
		<category><![CDATA[GST Rates]]></category>
		<category><![CDATA[GST Rationale]]></category>
		<category><![CDATA[GST Salient Features]]></category>
		<category><![CDATA[GST Tax Incidence]]></category>
		<category><![CDATA[IGST]]></category>
		<category><![CDATA[Indian Indirect Tax]]></category>
		<category><![CDATA[Integrated GST]]></category>
		<category><![CDATA[SGST]]></category>
		<category><![CDATA[Tax Scenarios GST India]]></category>
		<category><![CDATA[Taxes subsumed under GST]]></category>

		<guid isPermaLink="false">http://canirmalg.wordpress.com/?p=37</guid>
		<description><![CDATA[The First Discussion Paper on Goods and Service Tax (GST) in India envisages a Dual GST structure with defined functions and responsibilities of the Centre and States with the objective of an overall harmonious structure of rates. Rationale for Introduction of GST Central Indirect Taxes at present don&#8217;t extend to the entire chain of value &#8230; <a href="http://canirmalg.wordpress.com/2009/11/11/goods-and-service-tax-in-india-a-study-on-the-first-discussion-paper/">Continue reading <span class="meta-nav">&#187;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=canirmalg.wordpress.com&amp;blog=9662162&amp;post=37&amp;subd=canirmalg&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://canirmalg.wordpress.com/2009/11/11/goods-and-service-tax-in-india-a-study-on-the-first-discussion-paper/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
	
		<media:content url="http://1.gravatar.com/avatar/d85849f3f82668c0fe8c276b32adde4d?s=96&#38;d=&#38;r=G" medium="image">
			<media:title type="html">canirmalg</media:title>
		</media:content>
	</item>
	</channel>
</rss>
