Articles by CS Divesh Goyal
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Conversion of LLP into company
In below-mentioned article author attempt to cover up the provisions of Companies Act and capital gain implication while conversion from LLP to Company.
Critical issue - Removal of auditor
The procedure for removal of auditors is given in sub-section (1) of Section 140 of the Act.
Consolidated Financial Statement
Consolidated financial statements normally include consolidated balance Sheet.
Casual vacancy of auditor
Detailed analysis on casual vacancy of an auditor
Reduction of share capital
Reduction of share capital
Compounding of offences - Where no specific penalty prescribed under the section
Under the relevant provisions of the Companies Act, 2013, offences committed under the Act entail penal consequences by way of fine, or imprisonment or both.
Whether SPICE - Ease of doing business
The SPICe form was introduced with a function to prepare E-MOA & E-AOA (Electronic MOA/ AOA)
Strike off of companies / Dissolution of company - New provision
Strike off of companies / dissolution of company - New provision
Critical issue of removal of auditor
Critical issue of removal of auditor
Provisions of producer company
Companies Act has allowed primary producers to organise themselves to gain a maximum profit from the market-oriented economy.
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