Community & General Articles


Concept of board diversity in India

Posted by Amitav Ganguly 17 June 2015 6866 Views

MEANING OF DIVERSITYThe term �diversity� of Board of Directors {Board} has not been defined in the Companies Act 2013 or in the listing agreement with stock exchanges. Diversity is statutorily achieved; more particularly function wise, as



Insight into ICDS I & II with reference to IAS 1 and IAS 2

Posted by CA ANURADHA BISWAS 17 June 2015 13755 Views

Insight into Income Computation and Disclosure Standard (ICDS) I and II with reference to IAS 1 and IAS 2:-The CBDT has come out with notification for assesses following mercantile system of accounting, to compute income chargeable to income tax und



SEBI- The Securities Market Regulator

Posted by Amit Bavishi 15 June 2015 9003 Views

SEBI has been formed under SEBI Act, 1992. SEBI Act, 1992 has come into force with effect from 30th January, 1992. SEBI is a body corporate having perpetual succession and common seal. Further, being a body corporate, it has its separate property, co



Pain: Try embracing it!

Posted by Vishal Sahjani 06 June 2015 20236 Views

Pain, the feeling we all are afraid of. The feeling we always try to run away from. The feeling we try to subside. The feeling we try to hide from outer world. Yet, it is something we all have to go through continuously since our birth till death, th



Stability Vs Mobility

Posted by Nisha Sharma 04 June 2015 5870 Views

It is always said that �Only Change is Constant�. True!! Well all of us must agree with the statement in our day to day lives. In this fast moving world we need to change as per the trend. But is that true for our jobs as well? Is changin



Proposed corporate tax rate cut in Budget 2015 and its impact on AS-22

Posted by Sai Sundar 28 May 2015 16247 Views

May 26, 2014 was a watershed moment in the history of Indian politics. The Macroeconomic scenario, for few years leading into 2014, was downcast with inflation running high, government having a huge fiscal and current account deficit and the GDP stay



The power of positive attitude

Posted by T.R.Radhakrishnan 28 May 2015 23482 Views

T.R.Radhakrishnan,Banking & Management Consultant,Facilitator: DRT & SARFAESI CASES and CONSUMER FORUM,H.R.Trainer: Corporates, Colleges & Schools, & Freelance Writer, No. 8, Morya Gardens, Kanadia Road,Indoe.452016 (M



Analysing the Judgement of Hon'ble Bombay HC holding meal vouchers as 'Goods' & Implications

Posted by CA Ankit Gulgulia (Jain) 25 May 2015 11367 Views

Recently the Hon�ble High Court of Bombay have pronounced an order which is a land mark judgment for Indian E-commerce Industry specifically and including Coupon / voucher sub-industry considering the vacuum of judicial pronouncements on this a



Salient features of black money bill, 2015

Posted by CA Rohit kapoor 25 May 2015 20451 Views

In India, Black money refers to funds earned on the black market, on which income and other taxes have not been paid. The total amount of black money deposited in foreign banks by Indians is unknown.Some reports claim a total exceeding US$12.4 trilli



FTP 2015-2020 provision related to 100% EOU

Posted by CA Sandeep Kumar 25 May 2015 10057 Views

FOREGIN TRADE POLICY 2015-2020(SELECTIVE CHANGES FOR 100% EOU) After a long waiting period, FTP 2015-2020 has been released with the new initiative �Make in India�. It provides a framework for increasing the export of goods and services a




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