CAclubindia Articles

Consumer Protection in Financial services - Some aspects

Srikanthan 21 October 2013 at 16:56

Consumer Protection in Financial services Some aspects Recent move by the Reserve Bank of India, putting a stop to the so called Zero Interest schemes by Banks was a very welcome move. Just as one was feeling happy reading this, clear

Cenvat Credit Rules from scratch

Saurabh Maheshwari 21 October 2013 at 16:55

Cenvat Credit Rules from scratch

Income from Salary Simplified

CA Pallav Singhania 21 October 2013 at 16:54

BASIS OF CHARGE: [Section 15] As per Section 15, salary consists of the following: any salary due from an employer or a former employer to an assessee in the previous year, whether actually paid or not; any salary paid or allowed to him in the

How to write in CA Exam?

CA Chirag 21 October 2013 at 16:53

After a lot of time thinking, I decided to write an article on How to write answers in CA Exams. The views are written herein below are purely personal. Somebody agree or somebody might not. Remember following things which are importan

Same activity is not as Manufacture & Service at a time

Bimal Jain 21 October 2013 at 16:53

Dear Professional Colleague, Same activity cannot be considered as manufacturing and service at a time We are sharing with you an important judgement of the Honble CESTAT, New Delhi, in the case of Jubilant Industries Limited Versus CCE, Ghaz

Significance of Minutes of meetings and principles to be observed while drafting: Part-II

G S Rao 21 October 2013 at 16:53

Introduction: In my previous article (Part-I), a detailed analysis was made of the provisions of Section 118 of the Companies Act,2013(The Act,2013 or Act )and rules applicable to maintenance of minutes in electronic form. The topic of minutes wil

Section 194H - Principal and Agent Relationship?

CA Dhruva Kalamanji 21 October 2013 at 16:52

Section 194H Principal and Agent Relationship? In the normal course of business, to gear the sales the manufacture will give many types of incentives (in the form of commission or brokerage) and discount to his dealers. The very

Assets and Debt Management Using ABS and MBS

CA Arnab chakraborty 18 October 2013 at 12:30

This Discussion is about Asset-Backed Securities and Mortgage Backed Securities and use of it for releasing obligation for a specific fund created with specific purposes, say pension fund. A new Pension Investment committee has been formed

Sole Member/Nominee of a One Person Company (OPC)

Navin K Mishra 18 October 2013 at 12:30

OPC shall have one Member (Sole Member) and a Nominee (a person who shall; in the event of death or incapacity of original sole Member to contract; become the Member of OPC).

Provisions of Companies Act 2013 (Along with Draft) Relating to Audit & Auditors

CS DHANAPAL 17 October 2013 at 11:43

Companies Act, 2013 has been published in the official gazette for public information and will become applicable once the Ministry of Coprorate Affairs (MCA) notifies it. Accordingly, MCA has notified 98 sections of the Act on 12th September 2013 fo