Popular Articles

Buyback of shares under Companies Act, 2013

Posted by Richa Phale 14 December 2023 221955 Views

Buyback is a mechanism that enables the company to approach the existing shareholders to repurchase/buyback the shares they hold.

UDIN| 8 Quick things every CA should know about UDIN

Posted by CA Kaival Shah 20 March 2024 219878 Views

ICAI, in its endeavor to make sure that all the businessmen and clients who obtain any certificate from Chartered Accountants are in no manner forged, has introduced a Unique concept of - UDIN.

Efiling return of Excise & service tax

Posted by Ram Avtar Singh 14 June 2010 219666 Views

What is ACES - ACES stands for Automation of Central Excise and Service Tax. It is a centralized, web based software application which automates various processes of Central Excise and Service Tax for assessees and department, and gives complete end

Appointment of auditor in case of casual vacancy

Posted by CS Divesh Goyal 03 December 2015 218539 Views

REASONS FOR CASUAL VACANCY:There are two reasons of Casual Vacancy of Auditor: Casual Vacancy due to reason other than Resignation of Auditor. Casual Vacancy because of Resignation of Auditor Sectio

Ind AS 103 on business combination

Posted by P.R. Sethuraman 09 May 2023 218519 Views

�Comb� as everybody knows is used to untangle, arrange smooth out, straighten and neaten the hair by drawing the comb through it. Therefore, the �comb�, in the context of �Business combi

Managing Director - An Overview

Posted by CMA. CS. Sanjay Gupta 12 July 2012 218210 Views

Managing Director An Overview Definition of Managing Director According to the definition given in Section 2(26) of the Companies Act, 1956:- "Managing Director" means a director who, by virtue of an agreement wit

Does ICSI provide placement facility? Is LLB must with CS?

Posted by Rohit Jain 24 March 2014 217180 Views

Hello friends, especially those friends who are pursuing company secretary course. Most of you have undergone exams and many of you would have passed. Heartiest congratulations (although belated) to all those who have passed. Those who failed to crac

Penalty Provision Under Section 271 (1)(c) of Income Tax Act 1961

Posted by MOHAN ARYA 25 January 2017 216837 Views

Penalty Provision Under Section 271 (1) (c) of Income Tax Act 1961

Contract Act, 1872 - Some important Case Studies (CPT/IPC)

Posted by CA Amit Talada 13 July 2023 216294 Views

CASE STUDIES Balfour vs Balfour Where parties to contract do not intend to create binding agreement, the agreement cannot be enforced. The case of balfour vs balfour is a well known illustration of a domestic agreement. In this c

Steps to Computation of TOTAL INCOME

Posted by CA Guru M 27 February 2024 215662 Views

Income-tax is levied on an assessee's total income. Such total income has to becomputed as per the provisions contained in the Income-tax Act, 1961. Let us go step bystep to understand the procedure of computation of total income for the purpose of l