CAclubindia Articles
Central Excise Records/Returns and Relevance of Cost Records
Recently on 30th March CBEC has issued one notification with regard to the documents to be produced during Excise audit and this article is a step towards explaining co-relation of costing and Excise Returns.
"Employability of Accountants" - A cause of worry
"Employability of Accountants" - A cause of worry - A survey by NASSCOM revealed that every 26th graduate in the country is unemployable, shocking but a reality which is causing shivers to the corporate world.
Inspection Books of Account and Investigation
Introduction In my previous article titled Books of account under Section 209 of the Companies Act, 1956 a detailed analysis of Section 209 was made. As a sequel, I intend to cover the provisions of Section 209-A which deals with i
Transfer of Right to use goods-deemed sale or a service
Transfer of Right to use goods for cash, deferred payment or valuable consideration is considered as deemed sales under sub-clause (d) of Article 366(29A) of Constitution of India and also consequently under Punjab VAT Act and CST Act liable to VAT
Theory of Perception
Perception is the only thing what matters in life. Many times in life we want something which is in front of us but those all remain in dark light because we are unable to perceive it in true sense. Rather I must say we dont try and dare to t
Holding of Annual General Meeting beyond Prescribed Time
Section 166 of the Companies Act 1956: As per the requirements of Section 166 of the Companies Act 1956 every company whether a public company or private company is required to hold in addition to other meetings a meeting of its members annually c
Investigative Audit by CLB under section 397/398?
Shareholders qualifying under section 399 of Companies Act, 1956 can approach the Company Law Board under section 397/398 seeking preventive and remedial measures against the oppression and mis-management in the Company. Though, section 397/398 i
Risk Management Failures in Kingfisher Airlines
The king of good times is facing hard times. Launched in 2006, with much fanfare by its Chairman, Mr. Vijay Mallya, Kingfisher Airlines (KFA) is presently in dire financial straits. After the euphoria abated, KFAs strategy, performance and
A Note on Disqualification of a Director under section 274 (1) (G) of the Companies Act, 1956
PURPOSE OF THE DISQUALIFICATION The Department of Company Affairs vide its General Circular No. 2/5/2001-CL.V, clarifies that the provisions of section
7 Tips of Successful Investing in the New Financial Year
New Financial Year is something, not very different from a new calendar year. All of us look back at the year gone by, sigh at the mistakes made and swear not to repeat them in the new year. In India, as our financial year ends in March, and the n
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