CAclubindia Articles


Much ado about nothing in section 188 (Related Party)

  ANMOL JHA    24 February 2015 at 16:16

The section 188 of the Companies Act, 2013 imposes restrictions/conditions relating to related parties transactions and for the purpose of imposing restrictions and conditions the said section 188 authorizes Central Government to make rule. The Cent



Companies Act, 2013- Sch II depreciation revised

  CA Sripriya K    24 February 2015 at 16:16

Schedule II of the Companies Act 2013 Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life. The depreciable amount of an asset is the cost of an asset or other amount substituted for cost, less i



Analysis on leverage

  CA N RAJA    24 February 2015 at 16:16

MANU CONVERSATION BETWEEN MANU AND VINU ABOUT LEVERAGE VINU Manu Hi Vinu! Vinu Hi Guruji!! Manu Guruji?? Vinu Yes



Main Hoon Na - CSR is not street charity?

  Sundharesan Jayamoorthi    24 February 2015 at 16:15

Street Charity chant, please do charity in the name of almighty, reaction to this may be impulsive, we donate but without knowing the cause. This impulsive charity does not require the caregiver to look back on who the beneficiary is an



Simplifying Delhi VAT - Legal & procedural relaxations expected

  CA Ankit Gulgulia (Jain)    24 February 2015 at 16:15

Simplifying Delhi Value Added Tax Legal & Procedural Relaxations Expected



Who's budget first? Personal or governments

  CA Umesh Sharma    23 February 2015 at 10:19

Karneeti Part 77Whos Budget First? Personal or GovernmentsArjuna (Fictional Character): Krishna, Honorable Finance Minister Mr. Arun Jetley will be declaring the Finance Budget of 2015-16 on 28th February in the Loksabha. Everyone is excited f



What Union Budget of India 2015-16 should include?

  CA Chiranjiv Kumar    23 February 2015 at 10:18

Finance minister Arun Jaitley will present Union budget of India for 2015-16 on 28th February. Now there are some points which should be included in it. Infrastructure Projects - There are nearly 5 lakh crores worth of infrastructure projects which a



Input credit mechanism under proposed GST regime

  Kaushik Vinod    23 February 2015 at 10:18

Input Credit mechanism under proposed GST regime-The milestone to achieveBACKGROUND:Before I begin this article it is worthwhile to discuss the background behind this since as of today no professional as well dealer is sure about the consequences of



New scheme of education & training - Practical analysis

  CA. Saket Ghiria    23 February 2015 at 10:18

As per Srimad Bhagavad Gita, It is only change which remains forever and every other thing changes with the change. So true. More than 5,000 years ago, humanity got this divine knowledge which is becoming more and more rel



Ind AS applicability

  Ashima chachra    23 February 2015 at 10:17

Indian Accounting Standards (Ind As)As we all know that as per Notification of Ministry of Corporate Affairs on 16th February2015 Ind As has came into force. They shall come into force on the 1st day of April, 2015. I have gone through the notificati




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