CAclubindia Articles

397/398 - the role of Company Law Board - Indian Company Law

Durga Rao 05 April 2010 at 10:19

As we all aware, section 397/398 of the Companies Act, 1956 deals with oppression and mismanagement and the protection to the minority against the majority.

Profits and Gains of business or Profession (A.Y. 2010-11)

Member (Account Deleted) 05 April 2010 at 10:19

Profit and gains of business as specified in section 28 of Income tax Act are taxable. The term 'business' includes trade, commerce or manufacture or adventure or concern in nature of trade,

Corporate social responsibility -A Strategic Methodology

CS Suhita Mukhopadhyay 02 April 2010 at 11:24

Corporate Social Responsibility as an expression was used perhaps for the first time in 1953 when Bowen raised the question “What responsibility to Society can business people be reasonably expected to assure”. Crudely put, the notion o

Retrospective Amendments-HighTime for Introspection by India

CA Pradip Shah 01 April 2010 at 12:06

Retrospective Amendments – High-time for Introspection by India - CA. Pradip R Shah pradip@pradiprshah.com Introduction 1.0 In any civilised society, a taxing statute is expected to be prospective i.e. levying the tax on the income / tr

Job Work: Better late than never

Pradeep Jain 01 April 2010 at 12:05

Job Work: Better late than never Prepared By: CA Pradeep Jain Sukhvinder Kaur, LLB Introduction: - In this article, we are discussing the issue of eligibility of a jobworker in availing cenvat credit on inputs used by him in the manufacture

Fear Factor!

Nikita Jain 31 March 2010 at 12:17

Most of us are often, unable to live our lives fearlessly... People live their lives out of fear for a number of things..it could be fear for loosing out on opportunities..or fear of loosing out on people..fear of being hurt..fear of animals/insects

Changes in TDS payment Challan and TDS returns

Member (Account Deleted) 30 March 2010 at 12:01

Changes introduced in TDS payment Challans and TDS return filling are discussed for taxpayers.

Success System to destroy the CA examination Devil!

Mythreya 29 March 2010 at 19:39

Success System to destroy the CA examination Devil!Dear Students,Thank you for the stupendous encouragement given to me and my articles.Do join my community and get tips, all articles in one-go and clarifications(http://caclubindia.com/community/crac

No room for Builders under Service Tax net

Pradeep Jain 29 March 2010 at 11:32

Prepared By: CA Pradeep Jain Sukhvinder Kaur, LLB Introduction: - The amendment relating to Construction service has big implications and everyone is talking about the same. We have already written an article titled ‘Deeming Construction S

Passing CA Exams by Raising the Performance

Member (Account Deleted) 29 March 2010 at 11:32

Chartered Accountancy profession needs every student to have simple introduction to expert concepts and systematic approach in learning the subject by making the most of practical training and theoretical knowledge to successfully qualify in