CAclubindia Articles

'And' & 'Or' a Mess in Companies Act, 2013

Posted by CS Kundan Mishra 08 May 2015 11446 Views

�AND� & �OR� statements behave very differently. �AND� signifies that both conditions are required to be satisfied while �OR� signifies that only one condition must be met.

All about CPA

Posted by CA. Kapil Goel, DISA(ICAI) 08 May 2015 28013 Views

Before studying CPA, Let's know about CPA. What is CPA? What CPA stands for ?

Highlights of proposed GST structures in India

Posted by Karan Khatri 08 May 2015 19119 Views

Dual GST ModelWhile a single, unified GST would have been be a preferred option, in keeping with our federal structure a concurrent dual GST model has been envisaged, with a Central Goods and Services Tax (CGST) and States Goods and Services Tax (SGS

Understanding private equity for start-ups

Posted by Kunal R. Sarpal 07 May 2015 8194 Views

The popularity of Private Equity investment has grown rapidly over the last decade. Private equity investment usually refers to an equity investment in a potentially successful company that is not traded publicly in the stock market. Private equity i

Various committees under Co. Act 2013

Posted by CA Tanmay srivastava 07 May 2015 42588 Views

VARIOUS COMMITTEES UNDER CO ACT 2013MANDATORY COMMITTEES AND THEIR THRESHOLDS & COMPOSITIONS: AUDIT COMMITTEE: Meeting of Audit Committee:� Audit Committee should meet at least four times in a year.� Maximum Gap b

International transaction ALP - Some issue

Posted by CA Ram Bajaj 07 May 2015 5800 Views

92 B - Meaning of international transaction.� (1) For the purposes of this section and sections 92, 92C, 92D and 92E, "international transaction" means a transaction between two or more associated enterprises, either or both of whom a

Service Tax Rate - Section 67A vs point of taxation rules

Posted by CA.Manindar Kakarla 06 May 2015 41312 Views

Change in Service Tax Rate � Section 67A vs Point of Taxation Rules.CA. Manindar KakarlaIntroduction:The Finance Budget 2015, has proposed to increase the effective rate of service tax from 12.36% to 14% for all taxable services. The increased

Overview of prohibitions on insider trading under new SEBI regulations

Posted by Amitav Ganguly 06 May 2015 7960 Views

WHAT IT GENERALLY CONSTITUTES?Insider trading is one of the sins of the corporate existence which is extremely difficult to restrict. In simple terms it will involve illegal gai

Procedure for changes in particulars of directors

Posted by CS MOHIT SALUJA 05 May 2015 8993 Views

Every individual intending to be appointed as director of a company shall make an application for allotment of Director Identification Number to the Central Government in such form and manner and along

You generously help in Nepal & Get tax Benefits in India

Posted by CA Umesh Sharma 05 May 2015 11843 Views

Karneeti Part 87You generously help in Nepal&Get tax Benefits in IndiaArjuna (Fictional Character): Krishna, The whole world has trembled due to the earthquake in Nepal. Due to this earthquake Nepal has suffered terrible financial losses. To come