Community & General Articles

Procedure laid down under N I Act for trial of 138 cases and Supreme Courts recent directions

Posted by G S Rao 14 May 2014 159140 Views

Introduction: Indian Banks Association filed a PIL in Supreme court for issuance of directions to all courts in the country for mandatory compliance of Section 143 of Negotiable Instruments Act, 1881(Referred as NI Act) read with provisions of Sectio

Why is succession planning important for every woman?

Posted by Hetvi Sheth 09 May 2014 8403 Views

Succession planning has always been a matter of concern in every Indian family irrespective of religion. Improper or absence of succession planning has been one of the major causes for family disputes in India. In many cases, it is the mothers, daugh

Gifts to and from HUF

Posted by vinay v. kawdia 01 May 2014 115409 Views

In this article, the author endeavours to prescient the amendment by Finance Act, 2012 in the definition of 'relative' in Explanation (e) to clause (vii) of Section 56. The article also critically analyses the recent judicial decisions on the

Thin Capitalisation - Background

Posted by Hetvi Sheth 26 April 2014 9382 Views

Thin capitalisation is one of the hot topics of international taxation. A company is generally financed through a mixture of debt and equity. It is said to be thinly capitalised when it is financed through a relatively high level of debt compared to

My Own Research & Development Department

Posted by CA SURENDRA KUMAR RAKHECHA 22 April 2014 18658 Views

The heading looks so graceful, innovative, astonishing, motivating and hilariousalso to hear such words from your own mind! Yes, I am talking about your own mind which always tries to find something new to make the life &

Sales of goods on High Seas Sale & by Transfer of Ownership

Posted by CS M Pota 22 April 2014 75701 Views

• What is High Seas Sale To understand what is high sale it is needed to understand the meaning of ‘high sea’. The term ‘High Sea’ means any location in the Sea/Air which is not covered in the territorial limit of India.

Exchange rate determination and its dynamics

Posted by Gowtham 21 April 2014 10405 Views

Many a time, when we hear in news that Indian rupee depreciates or appreciates against US dollar, a common question that arises in the our mind is How are

First check and Second check in Customs

Posted by CS M Pota 21 April 2014 55385 Views

Before understanding the meaning of first check and second check in Customs, we understand what is Customs? As per the Oxford dictionary Customs mean usual behavior. In other wards we may say it is a usual pract

Business Loan Options For MSME Entrepreneurs In 2014

Posted by CA RAHUL RAY 18 April 2014 19978 Views

MSME Entrepreneurs:YOU ARE THE PRIORITY CUSTOMERBanks lending to the Micro and Small enterprises is reckoned for priority sector advances. Priority sector lending include only those sectors as part of the priority sector, that impact large se

Guarantees

Posted by CS M Pota 15 April 2014 14055 Views

What is Guarantee Guarantee the term that provides Calm to the person in the form of Security that the thing for which it is given will be done if not done financial compensation will be paid. So the guarantee is a security for getting done the work