CAclubindia Articles

Related Party Transaction under Co. Act, 2013 (Sec- 184, 188 & 189)

CS Divesh Goyal 08 August 2014 at 11:00

Section: 184 Disclosures of Interest by Directors: (1) Every Director Shall disclose his by giving a Notice In Writing In Form MBP 1. - At First BM in which he participate as director AND- Thereafter, At First BM of Every Financial Year OR- Whenever,

Failure to deduct tax at source - disallowance restricted to 30%

rajat aggarwal 07 August 2014 at 11:23

As per the existing provision of section 40(a)(ia), any payment made by way of interest, commission, brokerage, rent, royalty, fee for professional services, fee for technical services, payment to a contractor or sub-contractor on which tax is ded

Minutes of proceedings of ,meetings u/s 118 of Cos Act,2013

CS M.Kurtrala Nathan 07 August 2014 at 11:23

Introduction: Section 118 of the Companies Act,2013 and Rule 25 of Companies (management and Administation) Rules,2014 deals with the Minutes of Proceedings of General Meeting, Meeting of BoD and other meeting and Resolutions passed by Postal Ballot

Analysis on Limited Liability Partnership (LLP)

Dipen Thakkar 07 August 2014 at 11:23

LLP: Limited Liability PartnershipHello Friends,It is said that Business lies in the Blood of the Guajaratis & there are different forms of running business i.e. Proprietorship, HUF, Partnership Firm, Company etc.Since last few year

No Service Tax Audit by Department or CAG

Bimal Jain 07 August 2014 at 11:23

Dear Professional Colleague,No Service Tax Audit by Department or CAGWe are sharing with you an important judgment of the Hon'ble Delhi High Court in the case of Travelite (India) Vs. Union of India & Ors. [W.P. (C) 3774/2013, C.M. No. 7065/2013] on

Simplified Approach to Export Of Services Rules

Annu Agarwal 07 August 2014 at 11:23

Dear Friends!! I came across a number of queries in relation to applicability of Service Tax on services performed in India for Service receivers Outside India.Some of the typical cases were:1. Service of Recruting staff for employment for a Company

A Brief Guide to TDS

CA Kumar Kedia 07 August 2014 at 11:22

Govt. of India collects the tax basically by three modes, i.e. Self assessment, Advance Tax and one of them is TDS( i.e Tax deduction at source.Discussing in brief what exactly the TDS is? TDS is the tax which is deducted at the

Few Study Suggestions for Company Secretary Course

Ankur Garg 06 August 2014 at 11:30

Dear CS Aspirants, Through this brief write up, I would like to point out few essential points which need to be observed for preparation of Company Secretary Course. Company Secretary Course is a professional course known for its compliance related c

Company Secretary Profession is still Worthy

Ankur Garg 06 August 2014 at 11:30

Dear CS Aspirants, Through this brief write up, I would like to discuss current position of Company Secretary Course along with its importance, reputation and necessity after the applicability of Companies Act, 2013. As we all are aware that Company

Results versus Efforts, which one do you look for?

CA Hareesh 06 August 2014 at 11:30

Its that you have chosen one of the most prestigious courses in the country. Such a promising career this course offers you. This article has been intended for the students who are striving so hard to come as a CA with flying colors. I should