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Determination of Share Exchange Ratio for Amalgamation

By Rasesh On 11 March 2010 at 16:58

The Provisions relating to Merger and Amalgamation are contained in sections 391 to 396A (Chapter V of Part VI of the Companies Act, 1956.) The Scheme of Amalgamation is the basic document which contains the terms and conditions under which the am...

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Posted in Others | 0 comments | 20 hits


Govt bulldozes its way to tax port services

By TAXOLEGAL On 11 March 2010 at 16:58

We have come a long way from the ancient days of Lothal cargo ports. But be it Kandla or Mundra, Pipavav or Dahej, Porbandar, Sikka or upcoming Dholera, ports have always played a major role in the glory and success story of Gujarat. In the next dec...

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Posted in Service Tax | 0 comments | 16 hits


Requirement for maintaining books of account

By anshu agarwal On 11 March 2010 at 16:58

Maintenance of accounts: [section 44AA and rule 6F] In case of specified professions [Gross receipts exceeds Rs.150000…] : the followings books of accounts shall be maintained by a person carrying on the specified profession:- ...

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Posted in Income Tax | 0 comments | 10 hits


"Eligible" covers Non-eligible also

By Pradeep Jain On 10 March 2010 at 13:55

Prepared By: CA Pradeep Jain and Sukhvinder Kaur, LLB Introduction: This year the Budget 2010 announced on 26.02.2010 has given benefits to Small Scale Units. These benefits have been given not only to those units which are availing the small sc...

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Posted in Excise | 2 comments | 477 hits


Budget 2010-11 - Levying Service Tax on Medical Services

By CA Pradip Shah On 10 March 2010 at 13:53

Budget 2010-11- Levying tax on Medical Services - The Case of Delivering a Deformed Baby By CA. Pradip R Shah e-mail: pradip@pradiprshah.com Introduction 1.0 In order to evaluate applicability of the provision of a statute levying tax, one is...

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Posted in Union Budget 2010 | 1 comments | 477 hits


How to do better in CA/CS Exams

By Guest On 09 March 2010 at 11:49

How to do better in CA/CS Exams..Vinod KothariI write this with the caption how to do better in CA/CS exams, but in fact, the write up applies to just about every exam. It is only that I have specifically targeted it to students of Company Secretarys...

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Posted in Students | 14 comments | 3076 hits


OTHER SIDE OF M&A OF INDIA

By Indranil Sen Gupta On 09 March 2010 at 11:48

Recessions have taught lessons to many even to the favorite pet at your home. Among all these many of the lessons are positive and where as many are on the way to become positive. Recessions have educated us in many ways. Among them emerging economi...

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Posted in Others | 1 comments | 564 hits


Shares transfers - the litigation?

By Durga Rao On 09 March 2010 at 11:48

Share transfers: We all know the settled law that the Private Company can have restrictions in its Articles restricting the right of its shareholders in transferring the shares. There can not be any such restriction in the articles of Public C...

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Posted in Corporate Law | 0 comments | 438 hits


How to study more in less time

By CA Prashant Gupta On 08 March 2010 at 11:26

HOW TO STUDY MORE IN LESS TIME Exams are near and still syllabus is not completed. What to do? Many students think about it and spend lot of energy and time to find a solution of this. But if isn’t there any way to save time. Because somet...

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Posted in Students | 53 comments | 6687 hits


Depreciation - an interesting aspect

By Pavan Jain S On 08 March 2010 at 11:18

Depreciation – a non cash expenditure allowed under Income Tax Act, 1961 following block concept. Under the block concept, all the assets falling within the same class and subject to same rate of depreciation are clubbed together and considere...

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Posted in Income Tax | 11 comments | 2149 hits

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