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  1. Case (6)
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Latest published cases

List of Latest Published Cases

  1. Shankar's Dilemma

    Authors: Pruthi, S P S;

    Reference No: ECO0070 Pages: 7 Published on: 1, January, 1964

    Abstract: The case deals with the tax implication of the water storage tank constructed for the purposes of the supply and storage of water this tank constitute a "plant and machinery " for the depreciation under the India Income-tax Act is discussed. . ... More

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  2. Accounting Concept of Depreciation **

    Authors: Varshneya, K L; Bhattacharyya, S K;

    Reference No: F&A0021TEC Pages: 15 Published on: 1, January, 1966

    Abstract: A description of the accounting concept of depreciation, methods of depreciation, and statutory provisions for providing depreciation charge under the Companies Act as well as the Income Tax Act. ... More

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  3. Accounting and Reporting Requirements under the Companies Act, 1956**

    Authors: Bhattacharyya, S K;

    Reference No: F&A0077TEC Pages: 13 Published on: 1, January, 1969

    Abstract: A technical note on the legal requirements to be fulfilled by companies' published annual reports under the Indian Companies Act, 1956. ... More

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  4. Cosmopolitan Hotel Limited **

    Authors: Balakrishnan, K;

    Reference No: F&A0215 Pages: 37 Published on: 1, January, 1970

    Abstract: Deals with the Ministry of Tourism's (and the consultant's) efforts to assess the profitability and performance of the hotel industry. An attempt to develop "uniform accounting" formats and a scheme of "inter-firm comparison" is described. Both involve controversial judgements by the consultant. A complex set of actual financial statements ... More

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  5. Budgeting

    Authors: Seshan, Suresh A;

    Reference No: F&A0225TEC Pages: 6 Published on: 1, January, 1973

    Abstract: This note describes the concepts and procedures underlying budgetary control systems. ... More

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  6. Mahanagar Milk Supply Scheme: Gokul Dairy Project (B)

    Authors: Sambrani, Shreekant; ;

    Reference No: CMA0309(B) Pages: 14 Published on: 17, October, 1974

    Abstract: The case discusses the application of performance budgeting to a large Adivasi rehabilitation-cum-milk production project undertaken by a state government. Various procedures and formats for obtaining performance budgets in the entire scheme have been discussed. ... More

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  7. Performance Budgeting and Auditing

    Authors: Sambrani, Shreekant;

    Reference No: CMA0306TEC Pages: 13 Published on: 17, October, 1974

    Abstract: Various principles and methods of evolving a performance budget are discussed along with the areas of application of performance budgeting to government systems. ... More

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  8. Jalabhumi Nutritional Programme (A)

    Authors: Camillus, J C;

    Reference No: F&A0264(A) Pages: 4 Published on: 1, January, 1975

    Abstract: Details a proposed programme for remedying the nutritional deficiencies of certain vulnerable segments of the population of an Indian state. Students are required to develop a framework for evaluating and controlling this programme and ensure that measures of inputs, workload/output, effectiveness and benefit are specified. Case (B) F&A0264( ... More

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  9. Jalabhumi Nutritional Programme (B)

    Authors: Camillus, J C;

    Reference No: F&A0264(B) Pages: 3 Published on: 1, January, 1975

    Abstract: Gives a consultant's recommendations regarding a framework for evaluating and controlling a nutritional programme. It helps students in evaluating the comprehensiveness and validity of the framework they have developed on the basis of the data given in Case (A) F&A0264(A). ... More

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  10. Interface Between Government and Public Undertakings: The Audit Control (D)

    Authors: Bhatt, Anil;

    Reference No: BP0158TEC(D) Pages: 3 Published on: 1, January, 1979

    Abstract: The note discusses control through audit. In particular, it discusses the forms of audits, the role of the CAG, and criticism of the role of audit. ... More

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  11. Bank NISP

    Authors: Varma, Jayanth R; Raghunathan, V; Bhagat, Chetan;

    Reference No: F&A0450 Pages: 16 Published on: 26, April, 2000

    Abstract: Bank NISP has all along been an excellently managed bank in terms of its asset growth, profitability, liquidity ratio, capital adequacy ratio- in short, every significant parameter of performance. It has braved the acute crisis facing the Indonesian economy in general and the private banking sector in particular, extremely well. ... More

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  12. Introducing Natural and Environmental Capital into National Income Accounts

    Authors: Ahuja, Vinod;

    Reference No: CMA0806TEC Pages: 12 Published on: 1, January, 2002

    Abstract: The capital-theoritic framework provides logical guide to incorporate changes in natural and environmental capital into the National Income Accounts. It is shown that the real Net National Product can, in principle, be estimated by subtracting from convetional GNP, the depreciation of man-made, natural, and environmental capital valued at their respective ... More

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