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CAclubindia Articles


Loan to and from directors u/s 185

Posted by Taxblock 25 November 2021 1793 Views

Section 185 of the Companies Act, 2013 states that no company is allowed to make, advance any loan, that includes the loan to constituted by a book debt to, or provide any guarantee or give any security related any loan



Liquidation and winding up under companies act

Posted by Taxblock 25 November 2021 2178 Views

Liquidation process is the last stage where a creditors can recover their money from the company.



Direct taxes v/s Indirect taxes in India

Posted by Ishita Ramani 24 November 2021 7308 Views

Indirect and direct taxes are the two most common types of taxes in India. In India, all taxes must be preceded by legislation passed by both the Parliament and State Legislatures.



Overview of Fundings in startups

Posted by Taxblock 24 November 2021 2031 Views

Funding is an extremely important consideration for meeting the preliminary expenses for start-ups at initial stage. The first round of funding, popularly known as seed funding forms the basis of the start-up fundraising. 



Steps to Register a Geographical Indication in India

Posted by Taxblock 24 November 2021 2932 Views

Geographical Indications is covered under Articles 22 to 24 of the WTO Trade Related Aspects of Intellectual Property Rights (TRIPS) Agreement that was part of the Agreements that concludes the Uruguay Round of GATT negotiations. India follows the provisions Geographical Indications of Goods (Registration & Protection) Act, 1999.



Whether it is necessary to start construction of new house after the date of sale of original assets for claiming exemption u/s 54F

Posted by FCS Deepak Pratap Singh 24 November 2021 5696 Views

As the impugned issue is squarely covered in favour of the assessee by the above decision of the honourable High Courts, we hold that assessee has purchased a house property i.e. a new asset and is entitled to exemption u/s 54F of the act



Doctrine Of Ultravires, Indoor Management And Constructive Notice

Posted by Taxblock 24 November 2021 11893 Views

The doctrine of indoor management is contrary to the doctrine of constructive notice.



Inspiring Movies and Web Series to Watch when Lacking Motivation to Study

Posted by Neethi V. Kannanth 23 November 2021 17131 Views

If you are lacking the motivation to study then I would suggest you watch movies or web series. Yes, you read it right and I ain't joking. The movies and web series that I've listed below are motivational and inspiring such that they will bring back your motivation for studying.



Summons issued u/s 50(2) & (3) of PMLA, 2002 cannot be quashed in Writ Proceedings

Posted by FCS Deepak Pratap Singh 23 November 2021 6179 Views

Summons issued under provisions of Section 50(2 ) & (3) of PMLA,2002 cannot be quashed in Writ proceedings



121 Must Know Excel Shortcut Keys

Posted by Neethi V. Kannanth 22 November 2021 24712 Views

Excel is extensively used across the globe to store and analyse data. It is also one of the basic job requirements these days.Excel has numerous shortcut keys w...




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