Evaluation of Lease transaction
Lessee’s Point of View: (Lease or Buy/Lease or Borrow Decisions): Once a firm has evaluated the economic viability of an asset as an investment and accepted/selected the proposal, it has […]
Hire purchase and lease: Differences and implications for the business
Hire Purchasing is an agreement, in which the hire vendor transfers an asset to the hire purchaser, for consideration. The consideration is in the form of Hire Purchase Price (HPP) […]
Leasing and Hire Purchase: Industry, Size and scope, Parties involved
Assets are defined as anything of monetary value that is owned by a firm or an individual. Assets listed on a firm’s balance sheet can include tangible items such as […]
Types of lease and their implications
Financial Lease: A lease is considered as a financial lease if the lessor intends to recover his capital outlay plus the required rate of return on funds during the period […]
Portfolio Analysis, Portfolio concept
A financial term Portfolio Analysis, is primarily the study of certain portfolio regarding its performance, ROI and associated risks. The study or analysis is conducted with two objectives viz minimizing […]
Evolution & Growth of Mutual Funds
The concept of mutual funds was invented in Europe in early 1770s. During a bleak economic situation, Adriaan Van Ketwich, a Dutch merchant created the world’s first mutual fund in […]
Role of Registrar in Mutual fund
It is mandatory for all the mutual fund houses to record all investor transactions regularly. Managing day-to-day investor transactions on a regular basis consume a lot of time of mutual […]
Special provisions relating to assessment of companies
Firm is an association of two or more than two persons, who came together to do a business and share profits thereof. Section 4 of the Partnership Act, 1932 defines […]
Tax planning for new business with reference to form of business
The choice of the appropriate form of business organisation will have to be thought of and decided by the person who intends to carry on business or profession at the […]
Refund & recovery
Customs Refunds On import or export of goods, at times, it is found that duty has been paid in excess of what was actually leviable on the goods. Such excess […]
