CAclubindia Articles


Repayment of deposits u/s 74 of the companies act

Posted by ANMOL JHA 11 February 2015 40855 Views

Dear Professional colleagues,Have a serious look into what is stated herein with your skillful application of mind. Section 74 of the Companies Act,2013, provides that any deposit accepted before the commencement of the Companies Act,2013, needs to b



How to write answers in CA exam

Posted by mahendra jangid 10 February 2015 67984 Views

While we all know how do we write answers in exam, it is very important to know how to write an answer in a professional exams in a professional manner like CA. Many of you may not take it seriously but believe me it i



Taxation of heriditary LIC insurance commission

Posted by sivadas chettoor 10 February 2015 30458 Views

TAXATION OF HERIDITARY LIC INSURANCE COMMISSION- A STUDYSIVADAS CHETTOOR BCOM FCA LLMINTRODUCTION:- The brief study in this article relates to some legal and taxation issues connected with the receipt of hereditary commission by nominee or legal heir



Fast track exit mode for defunct companies under section 560

Posted by Sahil Jolly 10 February 2015 24693 Views

Fast Track Exit mode for Defunct Companies under section 560 of the Companies Act 1956 A number of Companies registered under the Companies Act 1956 are inoperative since incorporation or commenced business but became inoperative or defunct later on



Has over-democratization paralyzed India?

Posted by CA. Saket Ghiria 10 February 2015 9333 Views

Democracy is the most beautiful thing invented by the modern society. It wont wrong to say that modern society came into existence because of democracy itself. Democracy becomes more significant in the country like India which has seen centuri



Building expertise among professionals!

Posted by Kunal R. Sarpal 10 February 2015 13605 Views

Why expertise is a must.In a sentence, If you are general, you are dispensable.We live in an era of the fast internet, impatient people, quick results and a friendly neighbourhood genie called Google. The other day at the family doctors



Financial Break Even Point

Posted by CA N RAJA 28 June 2016 26294 Views

Vinu Manu! I know little bit about Break Even Point in Costing. But in Capital Structuring also, I understand there is a Break Even Point. Do you have any idea about that? Manu Yes Vinu! It is called Financ



IFRS 15: Revenue recognition from contracts with customers

Posted by CA. Rajvir Bhatnagar 09 February 2015 16965 Views

IFRS 15: Revenue recognition from contracts with customers - Major changes in the offing for some industriesA new Standard, laying down revised guidance for recognising revenue from contracts with customers has been introduced by International Accoun



Loveonomics and its taxation

Posted by CA Umesh Sharma 09 February 2015 14977 Views

Karneeti Part 75Loveonomics and its taxationArjuna (Fictional Character): Krishna, 7th February to 14th February is celebrated as Valentine Week all over the World. This is celebrated by giving gifts and wishes and for that the markets were ready. Th



Service Tax on work contract

Posted by Sandeep Jadhav 09 February 2015 60036 Views

Works contract in itself is a very lengthy subject and law relating to Works Contract in Service Tax is available in a very scattered way. Important part in the defination of Work Contract: A contract where transfer of pr




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