CAclubindia Articles

A Lot many lessons from a Chartered Accountant

Posted by CA Rajesh Pabari 02 June 2014 27140 Views

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)

Posted by CS M.Kurtrala Nathan 02 June 2014 6376 Views

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

Posted by CA Anil Garg 02 June 2014 5430 Views

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

Posted by Guest 31 May 2014 16795 Views

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

Posted by Ankur Garg 31 May 2014 465359 Views

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

Posted by CA Nitesh Kumar More 31 May 2014 17992 Views

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

Posted by Hetvi Sheth 31 May 2014 8898 Views

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

Posted by CA Umesh Sharma 29 May 2014 6701 Views

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

Understanding Section 80 IB Deduction in respect of Real Estate Companies

Posted by Manish Kumar Agarwal 29 May 2014 93376 Views

Background:- Section 80-IB (10) of the Act is aimed at promoting construction of housing projects, so as to address the problem of shortage of dwelling units. The predominant objective of this incentive provision, therefore, is to encourage better av

How to Deal with "Real Exams of Life"

Posted by CA CS CIMA Prakash Somani 29 May 2014 17434 Views

Before I start saying anything, I want to ask you a question! What are the real exams of life? Someone will say School, Collage, CA, CS, CIMA Exams, the list is never ending however I would say THE LIFE ITSELF IS A REAL EXAM (My words). Agreed! Yes,