CAclubindia Articles

Resolutions under the Companies Act, 2013

Vandana J Doshi 24 February 2014 at 10:25

Before going further, first of all let us understand what a Resolution is. A Company being an artificial person, any decision taken by it shall be in the form of a Resolution. Accordingly, a resolution may be

Highlight and Some question of Company ACT 2013

Binod 24 February 2014 at 10:24

Concept of independent director under new company act vs Co act 1956 Ans. 1. directors: Under Section 149 of the 2013 Act, there is a specific obligation on every listed public company that at least one-third of the board of directors should c

Beware !! Another Fraud in the Air !!

Prof. Bajaj 24 February 2014 at 10:24

Mr. Rajeev Kumar, a Chartered Accountant, working with a leading Automobile company was worried about his insurance policy. He had bought an insurance-cum-investment plan from a company (say K) 3 years back with an annual premium of Rs

Taxability of Foreign companies in recent times

CA. Kunal Lakhotia 24 February 2014 at 10:23

Controversy on taxability of Engineering Procurement & Construction (EPC) company EPC companies are those which design the installation, procure the necessary materials and build the project, either directly or by subcontracting par

One to one interaction of ICAI President with CAclubindia

Guest 20 February 2014 at 18:31

CAclubindia welcomes you all. We are here with our New ICAI President CA. K. Raghu. A worthy combination of youth, dynamism, experience and excellence, CA. K Raghu has taken over as the supreme torch-bearer of Indian accountancy profession as the Pre

Proposed DTC is anti-reform

CA Anil Garg 20 February 2014 at 11:52

Income Tax law must have suffered the most volatility and changes since enactment in 1961. Government has been twisting it at will in order to extract more and more revenue. This must have the dubious distinction of being subject matter of highest li

So, how do we solve our problems in India

CA Anil Garg 20 February 2014 at 11:52

Every 6th person in the world is an Indian. We are blessed with ancient civilization. History tells us that we have never been expansionists and have never attacked other countries. We have been happy to live within our borders and yet, we are afflic

Application of AS-22 in AS-19

ESHA AGRAWAL 20 February 2014 at 11:51

Hello everyone thanks for the appreciation for my last article why AS 22 is applied, coming with another article application of AS-22 in AS -19 leases. I am writing this article to discuss with

How to read and Understand CA/CMA/CS Exam Questions?

CMA Raveendranath 20 February 2014 at 11:51

In my continuous efforts to address many issues faced by students appearing for professional exams, I found that majority of students doesnt read and understand the questions properly before t

Key Budget Highlights

CA Nitesh Kumar More 18 February 2014 at 11:24

Taxation -No changes proposed in the tax laws-Excise duty on consumer durables and capital goods cut from 12% to 10%-Rice transport and process exempted from service tax-Reduction in excise duty for auto sector-Excise duty reduced for small cars from