CAclubindia Articles

The 2010-11 Budget and infrastructure

Guest 12 March 2010 at 12:03

Infrastructure deficiency is one issue that required urgent attention if India were to move on to the high economic growth trajectory of nine per cent or more. One would not be wrong in saying that the 2010-11

Determination of Share Exchange Ratio for Amalgamation

Rasesh 11 March 2010 at 16:58

The Provisions relating to Merger and Amalgamation are contained in sections 391 to 396A (Chapter V of Part VI of the Companies Act, 1956.) The Scheme of Amalgamation is the basic document which contains the terms and conditions under which the am

Govt bulldozes its way to tax port services

MONISH BHALLA 11 March 2010 at 16:58

We have come a long way from the ancient days of Lothal cargo ports. But be it Kandla or Mundra, Pipavav or Dahej, Porbandar, Sikka or upcoming Dholera, ports have always played a major role in the glory and success story of Gujarat. In the next dec

Requirement for maintaining books of account

CA Anshu Agarwal 11 March 2010 at 16:58

Maintenance of accounts: [section 44AA and rule 6F] In case of specified professions [Gross receipts exceeds Rs.150000…] : the followings books of accounts shall be maintained by a person carrying on the specified profession:-

"Eligible" covers Non-eligible also

Pradeep Jain 10 March 2010 at 13:55

Prepared By: CA Pradeep Jain and Sukhvinder Kaur, LLB Introduction: This year the Budget 2010 announced on 26.02.2010 has given benefits to Small Scale Units. These benefits have been given not only to those units which are availing the small sc

Budget 2010-11 - Levying Service Tax on Medical Services

CA Pradip Shah 10 March 2010 at 13:53

Budget 2010-11- Levying tax on Medical Services - The Case of Delivering a Deformed Baby By CA. Pradip R Shah e-mail: pradip@pradiprshah.com Introduction 1.0 In order to evaluate applicability of the provision of a statute levying tax, one is

How to do better in CA/CS Exams

Vinod Kothari 09 March 2010 at 11:49

I write this with the caption how to do better in CA/CS exams, but in fact, the write up applies to just about every exam.

OTHER SIDE OF M&A OF INDIA

Indraneel Sen Gupta 09 March 2010 at 11:48

Recessions have taught lessons to many even to the favorite pet at your home. Among all these many of the lessons are positive and where as many are on the way to become positive. Recessions have educated us in many ways. Among them emerging economi

Shares transfers - the litigation?

Durga Rao 09 March 2010 at 11:48

Share transfers: We all know the settled law that the Private Company can have restrictions in its Articles restricting the right of its shareholders in transferring the shares. There can not be any such restriction in the articles of Public C