CAclubindia Articles


5 Shocking Psychology Traps which could ruin your investment

  Ramalingam K    25 March 2014 at 11:48

Psychology plays a part in whatever decision we make, including investment in stocks. Sometime our built in psychology is helpful and many a times it is not. When psychology is not helpful we call them psychology traps. Investment in stocks is also g



Forensic Accounting

  Rajkumar Adukia    24 March 2014 at 16:21

Forensic Accounting Beginnings The term "forensic accounting" was first used in 1946 by Maurice E. Peloubet, a partner in a New York accounting firm. He wrote about the use of accounting in courtroom proceedings as part of testimony, but ac



Does ICSI provide placement facility? Is LLB must with CS?

  Rohit Jain    24 March 2014 at 11:37

Hello friends, especially those friends who are pursuing company secretary course. Most of you have undergone exams and many of you would have passed. Heartiest congratulations (although belated) to all those who have passed. Those who failed to crac



Service Tax on Rent-A-Cab Service - A Guide

  Manoj Agarwal    21 March 2014 at 12:16

1. Definition and Scope of Rent-A-Cab Service 1.1 What is Rent- A-Cab Service?Rent-A-Cab Service means renting of any motor vehicle designed to carry passengers!!! 1.2 What? I havent heard or read such a definition anywhere?Correct, but let me



Joint Development Agreement - Landmark Judgment

  Rupesh Srivastava    21 March 2014 at 12:16

Landmark orders on Joint development agreement, updated as on 21st March 2014 1. (2002) 4 CHN 115 "Development agreement comes out of the scope of the ambit of section 53A of the Transfer of Property Act. Therefore, section 53A of the TP Act, ha



Equity Research 2.0

  Rohit    21 March 2014 at 12:15

For years people have been investing in the markets on the advice of their broker or performing some biblical rituals or consulting their sooth sayers to pick the right investment which will make them rich.As the legendary value investor and teacher



Buy-Back of Securities (Unlisted Public Co. & Private Co.)

  Sagar Gupta    21 March 2014 at 12:15

Buy Back of Securities is a boon for Companies who wants to reduce their Share Capital. First of all, here are few preliminary notes of Buy Back: • Introduced by ‘The Companies (Amendment) Act, 1999 • Governing Sections of Companies A



Issue of Shares at less than FMV- Section 56(2)(vii)

  MOHIT JAIN    21 March 2014 at 12:14

Analysis of Mumbai Tribunal Judgement in Sudhir Menon HUF (ITA No. 4887/Mum/2013)- AY 2010-11- Section 56(2)(vii) Facts:- Assessee was shareholder in a company and was allotted right shares (1,94,000) at face value of Rs. 100 each on 28.01.2010 The



Co. Act 2013 - Impact on Listed Companies

  CS DHANAPAL    21 March 2014 at 12:14

COMPANIES ACT 2013IMPACT ON LISTED COMPANIES Companies Act, 2013 in its fervor to enhance disclosures, reporting and transparency has introduced a number of new compliance norms for listed companies. The Act not only imbibes the spirit of listing agr



All about Joint Ventures

  CA. Kapil Goel, DISA(ICAI)    20 March 2014 at 11:53

A Joint venture is an arrangement in which 2 or more individuals /companies / partnership firms /corporations/legal entities come together to undertake an economic or research activity by entering into an ag




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