Corporate Law Articles

Limited Liability Partnership: The emerging concept & its notable features

Posted by CA Arun Kumar 28 November 2015 30240 Views

Limited Liability Partnership (LLP):This is a form of the organization that brings the benefits of the flexibility of the Partnership and the Limited Liability of the Company based on the mutually arrived agreement.LLP is an incorporated partnership

Short note on corporate social responsibility

Posted by CA SONIYA AGARWAL 28 November 2015 25177 Views

Year of Applicability: CSR is applicable from Financial Year 2014-15 Qualifying company (Section 135):- CSR is applicable to every Indian Companies including its holding or subsidiary which meet least of the following threshold Limit in any of the th

Types of Directors under Companies Act 2013

Posted by CA Arun Kumar 26 November 2015 36037 Views

DirectorsOn Incorporation,a company becomes a person in the eyes of law. However, it does not have any physical appearance. In order to achieve the objects that are stated in the Memorandum of Association, the company has to depend up on agency calle

Relative - Section 2(77) of the Companies Act, 2013

Posted by Amol Gopal Kabra (CA,CS,DISA) 17 June 2025 41199 Views

In the earlier article, I have discussed the �related party� as per section 2(76) of the Companies Act, 2013. In that definition, we have come across the word �relative� a number of times. As such the word is vague. However, t

Related Party- Section 2(76) of the Companies Act, 2013

Posted by Amol Gopal Kabra (CA,CS,DISA) 30 January 2021 117544 Views

�Related party� has got a lot of significance in the public reporting scenario. In case of public companies public and society stake is involved and in case of private companies, even if public stake is not involved, the stake of other el

Specimen of Minutes of Board Meeting

Posted by N.Vimal Kumar Jain 23 May 2023 500145 Views

Minutes of the meeting are an integral document of the Company, which need to be prepared and maintained in an equivalent manner with that of books of accounts. The minutes are the summary of the distilled wisdom of the Board of directors, their view

Video-conferencing - A recognised merger of Information Technology Act

Posted by CA JINAL SHAH 18 November 2015 8093 Views

Introduction1. With the lapse of time information technology continues to impact on day to day activities whether it is banking, communication, etc. Thus, it is impracticable for corporate world to remain untouched by it. With rapid change in busines

Critical analysis of Section 185 and Section 186 of the Companies Act, 2013

Posted by Krishan Singla 16 November 2015 35931 Views

Critical analysis of Section 185 and Section 186 of the Companies Act, 2013Section 185 of the Companies Act, 2013 ( herein after referred as the Act ) deals with giving of loans to directors and others and section 186 of the Act deals with giving o

Financial instruments under IND AS

Posted by P.R. Sethuraman 13 November 2015 58271 Views

Accounting Standards on �Financial instruments� � ASs 30 and 31 respectively on Recognition and Measurement; and on Presentation remained recommendatory till date without being made effective for umpteen number of reasons, known and

Understanding managerial personnel & key managerial personnel

Posted by Amitav Ganguly 13 November 2015 26306 Views

UNDERSTANDING MANAGERIAL PERSONNEL & KEY MANAGERIAL PERSONNELUNDER COMPANIES ACT 2013MEANING OF MANAGERIAL PERSONNEL/PERSONThe term �managerial personnel or managerial person� used interchangeably in the law, has not been defined per