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DISCLOSURE REQUIREMENTS AS PER SCHEDULE VI (PART I) Co. Act

Posted by CA.Parsun Garg 01 December 2009 155747 Views

BALANCE SHEET DISCLOSURE REQUIREMENT AS PER SCHEDULE VI (PART I) OF THE COMPANIES ACT, 1956 1.GeneralThe Balance Sheet of the Company shall be either in horizontal form or vertical form. Except in the case of the Balance Sheet laid before the compan

Appointment of Director in Casual Vacancy under CA 2013

Posted by Ankur Garg 30 January 2021 155186 Views

Dear Professional Colleagues, There are various methods and categories for appointment of Directors under Companies Act, 2013. In my previous articles I had discussed about the following 2 procedures for the appointment of Directors: Procedure for A

How to crack CA exams in first attempt

Posted by CA bhargava 21 November 2017 155149 Views

As a CA student, the day he joins for the CA course., someone or other would be behind him saying that CA is tough we should work hard.

Introduction of Negative List - Changes in Service Tax law

Posted by Manoj Pala 26 July 2012 154898 Views

Introduction of Negative List - Changes in Service Tax law effective 01.07.2012 1. INTRODUCTION 1.1 The Union Finance Minister announced implementation of a ne

Penalty u/s. 271(1)(C)

Posted by Hiral Raja 24 March 2009 154889 Views

If the Assessing officer or Commissioner (Appeals) in the course of any proceedings under the Act is satisfied that any person has concealed the particulars of his income or furnished inaccurate particulars of such income, then he can direct that suc

Preparation Tips for IPCC Exams

Posted by sureshraj 17 August 2012 154729 Views

Hellow students my name is suresh, first of all i am happy to express my heartiest congratulations those who achieved sucess in May 2012 IPCC examinations and let me wish them all the best in thier future activities.so my dear students who got negit

Audit of GR/IR Clearing Accounts

Posted by Ramanreet Singh 05 February 2020 154570 Views

GR/IR CLEARING ACCOUNTS IN SAP GR/IR stands for Goods Receipt/Invoice Receipt.GR/IR clearing accounts are basically intermediate accounts found only in the SAP ERP Module. Goods Received / Invoice Receipts Process The Goods Received / Invoice Rece

Step by Step procedure for Amalgamation

Posted by Rasesh 24 March 2010 154090 Views

Mergers and Amalgamations is a subject of interest for corporate professionals. On the basis of my experience of handling a few amalgamation cases, I have tried to pin down the step by step procedure for amalgamations. The procedure has been stated

Understanding Dis-allowance Under Section 40 of Income Tax Act, 1961 with Latest Case Laws

Posted by Manish Kumar Agarwal 05 December 2011 153934 Views

Now a days, assesses are facing number of disallowance under various clauses of section 40 of the act by the Income tax officials. These issues were handled with due care at the time of the assessment itself so that in the case of forc

Analysis of Sec 185 of the companies act 2013: Every banker should know

Posted by CA Sumat Singhal 06 January 2016 153868 Views

Giving a corporate guarantee to banks/lenders by a company, other than the borrower, that the loan will be paid back, is a usual practice in the normal course of trade and commerce across the world. By and large, a larger company (often a known flagship