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CAclubindia Articles


Repayment of deposits u/s 74 of the companies act

  ANMOL JHA    11 February 2015 at 10:30

Dear Professional colleagues,Have a serious look into what is stated herein with your skillful application of mind. Section 74 of the Companies Act,2013, provides that any deposit accepted before the commencement of the Companies Act,2013, needs to b



How to write answers in CA exam

  mahendra jangid    10 February 2015 at 17:58

While we all know how do we write answers in exam, it is very important to know how to write an answer in a professional exams in a professional manner like CA. Many of you may not take it seriously but believe me it i



Taxation of heriditary LIC insurance commission

  sivadas chettoor    10 February 2015 at 10:56

TAXATION OF HERIDITARY LIC INSURANCE COMMISSION- A STUDYSIVADAS CHETTOOR BCOM FCA LLMINTRODUCTION:- The brief study in this article relates to some legal and taxation issues connected with the receipt of hereditary commission by nominee or legal heir



Fast track exit mode for defunct companies under section 560

  Sahil Jolly    10 February 2015 at 10:56

Fast Track Exit mode for Defunct Companies under section 560 of the Companies Act 1956 A number of Companies registered under the Companies Act 1956 are inoperative since incorporation or commenced business but became inoperative or defunct later on



Has over-democratization paralyzed India?

  CA. Saket Ghiria    10 February 2015 at 10:56

Democracy is the most beautiful thing invented by the modern society. It wont wrong to say that modern society came into existence because of democracy itself. Democracy becomes more significant in the country like India which has seen centuri



Building expertise among professionals!

  Kunal R. Sarpal    10 February 2015 at 10:56

Why expertise is a must.In a sentence, If you are general, you are dispensable.We live in an era of the fast internet, impatient people, quick results and a friendly neighbourhood genie called Google. The other day at the family doctors



IFRS 15: Revenue recognition from contracts with customers

  CA. Rajvir Bhatnagar    09 February 2015 at 10:19

IFRS 15: Revenue recognition from contracts with customers - Major changes in the offing for some industriesA new Standard, laying down revised guidance for recognising revenue from contracts with customers has been introduced by International Accoun



Financial Break Even Point

  CA N RAJA    09 February 2015 at 10:18

Vinu Manu! I know little bit about Break Even Point in Costing. But in Capital Structuring also, I understand there is a Break Even Point. Do you have any idea about that? Manu Yes Vinu! It is called Financ



REIT - An Alternate Investment Window for Retail Investors

  jagadish    09 February 2015 at 10:17

REIT - An Alternate Investment Window for Retail Investors Real Estate Investment TrustREIT market is a popular tool used globally to securitise income generating properties. The trust that uses the pooled capital of many investors to purchas



Service Tax on work contract

  Sandeep Jadhav    09 February 2015 at 10:17

Works contract in itself is a very lengthy subject and law relating to Works Contract in Service Tax is available in a very scattered way. Important part in the defination of Work Contract: A contract where transfer of pr




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