CAclubindia Articles

Old vs. New Tax Audit Report - A Y 2014-15

CA Pardeep Chanana 30 July 2014 at 10:58

Changes made in Tax Audit ReportAssessment Year 2014-15 Sr. No. Particulars Old Report New Report Changes are reflected by Bold Letters 1. FORM NO. 3CA 3. In * my/our opinion an

Loans & Investments by Company under Sec.186 of Cos Act 2013

CS M.Kurtrala Nathan 30 July 2014 at 10:58

Investment by company: A company shall unless otherwise prescribed, make investment through not more than two layers of investment companies except if ; (i) a company from acquires any other company incorporated in a country outside India i

Refund of Cenvat Credit for a Service Exporter - An Issue

CA. SRIKANTHA RAO T 30 July 2014 at 10:57

By CA Srikantha Rao T (B.Com, FCA) Refund of cenvat credits has been an issue which has been plaguing the service sector for the last few years with quite a few amendments being brought about in the procedure for refund ostensibly to ease the refund

E voting - A facility to shareholders

Vinala Keswani 30 July 2014 at 10:57

The Concept of E-voting is introduced through the new Companies Act, 2013(Hereinafter referred as the Act).What is E-Voting??E-Voting is not defined in the Act. However the explanation has been provided in Rul

In continuation of - A relook of Sec 93 of the CA 13

Shashikant Sharma 30 July 2014 at 10:57

In continuation of my earlier article on the subject A re-look on the section 93 of the Companies Act, 2013 dated 23rd July, 2014, I would like to share with you recent updates of MCA.MCA has amended the Companies (Management and Admini

Private Placement - A Summary

Sreeram 30 July 2014 at 10:57

A summary of provisions of Companies Act, 2013 for Private Placement read with Rules issued thereunder The preferential offer shall be made in accordance with the provisions of the Act (Sec 42 & 62) and rules made thereunder (Chapter-3 Rule 14 &

Reasoned orders and principle of fairness in administrative actions-a need of the hour

Amit Bajaj 29 July 2014 at 12:13

It is the general tendency of the adminstrative authorities more so of the tax authorities to pass non-speaking orders or to pass orders in violation of principle of fairness and rules of natural justice, without giving any opportunity of being heard

MCA Updates: Amendment in the Companies Rules, Companies Sixth Order, 2014

CA. V.M.V.SUBBA RAO 29 July 2014 at 12:13

MCA has issued two very important updates: i. Amendment in the Companies (Management and Administration) Rulesii. Companies (Removal of Difficulties) Sixth Order, 2014 The details are given below: Amendment in the Companies (Management and Administra

Changes in depreciation under new Companies Act, 2013

CA Sagar Khubchandani 29 July 2014 at 12:13

With new Companies Act 2013 round the corner and vigorous environment of analysis going on as to its impact on financial statements of the company,here is the analysis of one of the most vital elements, a non cash expenditure that impacts profitabili

Important Certifications for Finance & Accounts Professionals

CA Vijeta Verma 29 July 2014 at 12:12

Now a days, when there is cut throat competition in every field,nobody can afford to rely on either college studies or study materials. Almost every company gives high weightage to practical knowledge, no matter whether you are a CA/CWA or a MBA fro