CAclubindia Articles


Appointment of KMP under Companies Act,2013

Posted by CS M.Kurtrala Nathan 18 June 2014 24853 Views

Applicability: Every listed company and every other public company having paid up share capital of Rs.10 Crores or more shall have the following whole-time Key Managerial Personnel (KMP), (i) Managing Director (MD) or Chief Executive Office



Drafting, negotiating the tag along rights

Posted by Guest 18 June 2014 12517 Views

There is a whole lot of commercial lingo or jargon surrounding investment documentation, and much of it finds its way into legal agreements. Terms like drag, tag, liquidation preference, ROFO / ROFR&rs



Disallowance of input tax credit on the ground that seller is bogus or cancelled dealer- Part II

Posted by Amit Bajaj 18 June 2014 13659 Views

Another situation which in many of the cases under the Punjab VAT, which dealers are facing is the disallowance of input tax credit on the ground that the registration of seller of the goods has been cancelled or normally it is stated in the assessme



Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014

Posted by CS M.Kurtrala Nathan 17 June 2014 85672 Views

Rule 1- Short title and Commencement: These rules may be called the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014. They shall come into



Postal Ballot under Companies Act,2013

Posted by CS M.Kurtrala Nathan 17 June 2014 37624 Views

Section 110 of the Companies Act,2013 and Rule 22 of the Companies (Management and Administration ) Rules,2014 deals with Postal Ballot. Postal Ballot Business: A company shall transact the following business only by means of Postal Ballo



Service Tax and VAT Jargon on Softwares and Software Licensing Simplified!!

Posted by CA Ankit Gulgulia (Jain) 17 June 2014 119271 Views

Softwares due to its very inherent nature of intangibility & deliverability have always been a matter of grey area for tax professionals and trade. This article intends to discuss the complexities surrounding the Software Industry in regard to Se



How to Prepare for Practical Subjects - Students

Posted by CA Rajesh Pabari 17 June 2014 15963 Views

Currently, football world cup 2014 is going on so let me start my article by giving you a simple example. If a football player just watches the football matches of his past performance and performances of the best players in the world, will he be abl



Return of changes in shareholding position

Posted by Vandana J Doshi 17 June 2014 42624 Views

Companies Act 1956 had never been a pain for the listed companies, with them being overly concerned with complying with the Listing Agreement and SEBI. However, the advent of Companies Act 2013 has brought a paradigm change in the scope and importanc



Restaurant Service Clarification

Posted by ESHA AGRAWAL 16 June 2014 15532 Views

Hello everyone here i am again with an another article of mine on services provided by a restaurant in relation to food or beverages eating joint or mess other than those having the facility of air conditioned or centr



15 Management & strategy lessons to learn from Narendra Modi

Posted by Rohit Jain 17 June 2014 28414 Views

When most were busy preparing for the June exams, the country was also undergoing its 5 year annual exams. Finally Narendra modi has been crowned as the new prime minister of India. Being in professional course, one has to be aware of all the trends




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