Articles by CMA. CS. Sanjay Gupta

Insider Trading - An Overview (Part I)

Posted by CMA. CS. Sanjay Gupta 29 August 2011 39573 Views

Meaning of "Insider" An insider is understood as a person having control over the management of affairs of the corporation and who has deep insight into the affairs

Alternate Director - An Overview

Posted by CMA. CS. Sanjay Gupta 13 July 2011 76044 Views

Alternate Director - An Overview According to the provisions of section 313 of the Companies Act, 1956, an Alternate Director is a person appointed by the Board if so authorised by the Articles or by a resolution passed by the company in the general

Green Initiative in the Corporate Governance

Posted by CMA. CS. Sanjay Gupta 23 May 2011 17313 Views

In a fantastic initiative taken by Ministry of Corporate Affairs, holding of Meeting of Board of Directors and Meeting of Shareholders through Video Conferencing has been given a go ahead vide General Circular no 28/2011 and 27/2011 respectively.

Merger and Amalgamation - An Overview

Posted by CMA. CS. Sanjay Gupta 26 April 2011 182555 Views

The terms merger and amalgamation have not been defined in the Companies Act, 1956 though this voluminous piece of legislation contains more than 50 definition

Corporate Restructuring - A Phenomenon

Posted by CMA. CS. Sanjay Gupta 08 March 2011 32218 Views

Corporate Restructuring means rearranging the business of a company for increasing its efficiency and profitability. It is tool to catapult value to the organization as well as to the investors.

All you want to know about TDS

Posted by CMA. CS. Sanjay Gupta 27 December 2010 198258 Views

TDS is one of the modes of collection of taxes, by which a certain percentage of amounts are deducted by a person at the time of

Managing Your Studies with a Full Time Job

Posted by CMA. CS. Sanjay Gupta 18 October 2010 53131 Views

I have been asked many a time by many CCI members and students “How to Manage Your Studies with a Full Time Job?.” I am writing this article to try and remove some doubts associated with “Continuing your studies along with a job&rdq

Index Futures: An Insight

Posted by CMA. CS. Sanjay Gupta 16 October 2010 9020 Views

Index Futures: An Insight Example: On 1st October 2009, Mr. X got a hot tip that the share market was going to go upwards. Based on this he decided to buy shares of ABC Ltd as it had the highest market capitalization then. Mr. X therefore bought 200