CAclubindia Articles


Acceptance of Deposits - Simplified (With Help of Examples)

  CA Gaurav Mittal    02 June 2014 at 11:13

ACCEPTANCE OF DEPOSITSection 73 to 76 Simplified The companies Act 2013 by way of Section 73 to 76 has bought many changes in respect of Acceptance of deposits by company and the changes are applicable are on Private Limited Companies also. To unders



Marketing Services provided to Foreign Principals is Export

  Bimal Jain    02 June 2014 at 11:13

Services provided to Foreign Principals for marketing their products in India qualify as an export of service We are sharing with you an important judgement of the Honble CESTAT, Delhi, in the case of Commissioner of Service Tax, Delhi Vs. Men



A Lot many lessons from a Chartered Accountant

  CA Rajesh Pabari    02 June 2014 at 11:13

Lessons for chartered accountant students as well as those who have already cleared CA Exams and on their career path.Wholeheartedly Shared by CA Kaushal Raiyarela. We are thankful to him. Chartered Accountancy CA is a very reno



Power of company to Purchase its own securities (Buy-Back)

  CS M.Kurtrala Nathan    02 June 2014 at 11:13

Section 68 of the companies act 2013 and Companies (Share capital and Debentures) Rules,2014 deals with the power of company to purchase its own securities.Sources of Buy Back:A company may purchase its own shares or other specified securities out



We are abusing logic to our own peril

  CA Anil Garg    02 June 2014 at 11:13

We believe that Indians are next to none in caliber. Individually, Indians are easily discerning in their intelligence which made Obama caution his countrymen to be wary of Indians and Chinese who are cornering most of higher education seats. But col



Secretarial Audit - An Overview

  Guest    31 May 2014 at 11:53

Introduction: Secretarial Audit is a process to check compliance with the provisions of various laws and rules/regulations/procedures, maintenance of books, records etc., by an independent professional to ensure that the company has complied with th



List of Resolutions to be filed with ROC in form MGT.14

  Ankur Garg    31 May 2014 at 11:52

Dear Professional Colleagues, An attempt has been made from my side, through this brief write up, to list out the resolutions and Agreements which are required to be reported to ROC through filing of form-MGT.14 as desired by Section-117 of the Compa



Loan given by Holding Co. to Subsidiary Co. does not always attract Sec.185

  CA Nitesh Kumar More    31 May 2014 at 11:52

There is a general conception that if subsidiary co do not utilize loan given by its holding co for its principal business, provisions of sec 185 is attracted each & every time. In other words, if loan given or guarantee given or security provide



Hedging: A Few Simple Considerations

  Hetvi Sheth    31 May 2014 at 11:52

With the market uncertainty, risk management has always been a major concern for the corporate world. CFOs and finance managers go through sleepless nights in trying to manage risks and face challenges and decisions on daily basis since no one knows



Karniti Part-38: Make Changes in MVAT, to please businessmen Voters

  CA Umesh Sharma    29 May 2014 at 16:58

Arjuna (Fictional Character): Krishna, recently voters expressed their strong willingness for change and changed Central Government. Voters and Taxpayers have many expectations from the elected Govern




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