CAclubindia Articles

Meeting through electronic means

Posted by CS AYUSH SUHIRID 11 December 2015 11169 Views

MEETING THROUGH ELECTRONIC MEANSPROVISIONS UNDER WHICH MEETING THROUGH VIDEO CONFERENCING IS COVERED As per Section 173 of the Companies Act, 2013 and Rules 3 & 4 of the Companies (Meetings of Board and its Powers) Rules, 2014, every Company can

31 points you must know on Model GST Act, 2016

Posted by CA Ankit Gulgulia (Jain) 11 December 2015 21395 Views

“Adding to the overall flutter and chaos over the fate of the GST Bill, the government on Thursday selectively leaked out its 'Model Draft of Central/State Goods and Services Tax Act, 2016'.” – Firstpost.comThe Model GST Act

How Asset Light Business Models Enable Scalability?

Posted by Praveen Goyal 11 December 2015 9871 Views

The Asset-Light model refers to a business strategy that pursues capital efficiency by focusing the equity investment on those assets where a company�s expertise attains the best return for investors. The core of the asset-light approa

Goods & Service Tax - An overview

Posted by CA. SRIKANTHA RAO T 11 December 2015 9971 Views

The Goods and Services Tax has frequently been in the news for the last one year or so ever since the new Government has come to power. It is worthwhile noting that introduction of GST as it is referred to, has been in the pipeli

Personal Finance Websites v/s Financial Planners

Posted by Ramalingam K 10 December 2015 6729 Views

Financial Planning is a process that involves much more than playing with numbers listed in the data sheet. This process requires a thorough understanding of what the client needs and aspires to, and how will he be able to fulfill the same. It also e

Liability on scrap if generated from activity not amounting to manufacture

Posted by CMA Vignesh R 10 December 2015 12937 Views

Background:Generally all Manufacturers are not fully equipped to Process/manufacture a complete product. Therefore to carry out certain intermediate production process they send their raw materials or their semi-processed goods to a job worker. In t

Auditor's role in handling big data

Posted by CA Amrita Chattopadhyay 10 December 2015 9613 Views

BIG DATA � ROLE OF AUDITOREXECUTIVE SUMMARYThe audit profession has gone through many changes from time to time from review of the financial figures to shifting the focus to risk assessment and internal control, and consideration of fraud in th

Place of supply of services under GST regime

Posted by Jatin Grover 10 December 2015 10281 Views

In the present scenario service tax is levied on service which is governed by Chapter V of Finance Act, 1994. It states that Service tax is consumption based tax and for the purpose of determining the place where service has been consumed Place of Pr

IPCC exams: Single group or Both Groups?

Posted by CA Aditya Shah 10 December 2015 17722 Views

Many of us, start preparing late. Or even if we start early, it takes time to create a flow. To get into that thing. Mostly people are confident of giving both groups as they start preparing.Eventually they fill the form of both groups.So this for e

Mutual Funds - Simplified

Posted by Abin George Jacob 09 December 2015 14363 Views

An Investor named Rahul has got Rs.1000/- for investment. He desires to spend his money in buying shares of start-up companies in India since he had been completely bowled over by reading the success stories of people who invested in shares of start