CAclubindia Articles
Promissory Estoppel
1.0 INTRODUCTION All of us know what estoppel is. I first heard about it when I was reading section 28 of the Partnership Act, 1932 which provides that a person holding out to an outsider
Change in Filling Form 23B : An Overview
Every statutory auditor appointed by the company in the Annual General Meeting under section 224(1) of the Companies Act, 1956 in form 23B has to intimate whether he has accepted the appointment or not to the concerned Registrar of Companies, with
Demand For CA's Decrease or Increase
My dear fellow students and newly qualified C.A's. This is my first article on caclubindia and so please forgive me for any gramatical and editing mitakes. Although It was my second attempt in CA Final and despite not passing a single paper I am
Wake me up when September ends: Audit season
If you happen to see few people roaming regularly on streets at 3 or 4 in the morning in the months of September dressed in formals dont think its a new dress code of dacoits to fool you. Those might be poor CA students returning home
Intangible Assets - An yardstick to measure company's value
Introduction: Measurement or Valuation process aims at estimating the value of asset, liability or a firm, based on risk and return factors. Valuation may be of company as a w
Yourself- Updated or Outdated
Yourself- Updated or Outdated Introduction: Changes only constants in this world Each and every aspect has some changes over a period of time. This same principle applies for our professional life also. All the areas such as Accounti
Compulsions to form a 'Company', Sec 11, Companies Act
Why to form Company, when there are other Business Structures (for profit) available: Sole Proprietorship (Business Structure for Profit) Part
Petition u/s 397/398 - Subsequent events - Scope?
Section 397/398 of the Companies Act, 1956 provides relief to the minority shareholders against the oppressive actions of the majority and the mis-management in the company. Section 399 of the Companies Act, 1956 deals with the issue as to who can
DVAT 51: Time Limit for Submission
The other day I was sitting in the library of the Sales Tax Bar Association and a discussion was going on regarding the recent notifications and circulars, and I raised a point, that whether these circulars are ac
Frequency of Filing of Service Tax Return
After budget 2012, there is lot of confusion as to frequency of filing of Service Tax Return. This is happening due to following letters and draft circulars of CBEC: RELEVANT EXTRACT OF D. O. F. No 334/
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