CAclubindia Articles


Unless otherwise provided in the Articles

  Varad Khambete    12 December 2014 at 13:31

List of sections under the Companies Act, 2013 where the liberty is given to the Company to add the given provisions in its Articles.In the Companies Act, 2013, at several places one will find wording like Unless the articles of the company ot



CBEC's race with service tax audits

  Sumit Grover    11 December 2014 at 10:55

Less than a week ago, CBEC had empowered CAs & CMAs(nominated u/s 72A) to conduct service tax audits on behalf of service tax department, by setting aside the verdict pronounced by Hon'ble Delhi High Court in case of CAG Travelite (India) Vs.



Principal Manufacturer is entitled to avail Cenvat credit

  Bimal Jain    11 December 2014 at 10:54

Dear Professional Colleague,Principal Manufacturer is entitled to avail Cenvat credit of duty paid by job worker on intermediate goods, who choose to pay duty instead of availing exemptionWe are sharing with you an important judgement of the Hon&rsqu



Where to invest when you don't know how to invest

  yashika jain    11 December 2014 at 10:54

Let me start this way, not all of us are good in understanding the market and some of us who understand a bit are usually for the field of finance. But what about the rest of us who does tried hard a



Phir bhi dil hai Hindustani - CSR is it an Entry in Accounts or into Heart

  Sundharesan Jayamoorthi    09 December 2014 at 11:18

PhirbhidilhaiHindustaniCSRisitanEntryinAccountsorintoHeartsArticlebyjsundharesan,boardmentor&complianceguru1Corporate Social Responsibility (CSR) is contributing a portion of the profits of acompany for a cause, after April 1, 2014 it seem



Are You Ready For Your First Job

  Nimish Goel    09 December 2014 at 11:18

As I write this article, its almost two weeks that the CA Final exams are over and those of you who have studied hard are almost on the verge of becoming a Chartered Accountant, one of the most coveted and highly respected degree in India. For



Can SEZ unit claim exemption from CVD when cleared to DTA?

  CS Aditya Singhania    09 December 2014 at 11:17

Can SEZ unit claim exemption from CVD when cleared to DTA based on an Exemption Notification issued under Section 5A of CEA’1944 although when there is specific bar under Section 5A for SEZ units? Petitioner is a manufacturer of excisable goods



How can good record keeping systems help in productivity gains?

  Tulasi S Sastripro badge    09 December 2014 at 11:17

After completing one of our recent Internal Audit assignments, when we analyzed the time taken, Waiting for Documents topped the list! Clients Record Keeping System was such that no payable voucher could be readily picked up. One



Compliances for listed company under Co. Act - 2013

  CS Divesh Goyal    08 December 2014 at 11:12

LISTED COMPANY COMPLIANCES Series-30 2 (52) Listed Company means a company which has any of its securities listed on any Recognized stock exchange; 23. (1)A Public Company may issue securities (c) Through a rights issue or a bonu



Common questions asked by an investor

  yashika jain    08 December 2014 at 11:12

1. Is it the right time to invest? Right time varies for each investor. There are two categories of investor mainly: A. Who are in need for fund and start investing to earn high return (Risk averse). B. Who have




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