CAclubindia Articles

Gifts to and from HUF

Posted by vinay v. kawdia 01 May 2014 115396 Views

In this article, the author endeavours to prescient the amendment by Finance Act, 2012 in the definition of 'relative' in Explanation (e) to clause (vii) of Section 56. The article also critically analyses the recent judicial decisions on the

One Person Company - A New Business Ownership Concept

Posted by CA Jaynam S. Shah 30 April 2014 15717 Views

BACKGROUND THE COMPANIES ACT, 2013On August 29, 2013 the much-awaited Companies Bill 2013 (the bill) received assent from the President Pranab Mukherjee. With this move, our country has got new company law that has replaced the

Clause 49 Vs Companies Act, 2013

Posted by CS M.Kurtrala Nathan 30 April 2014 21284 Views

Introduction: To make the listed companies more transparent and to align the provisions related to listing agreement with the Companies Act 2013 ,Capital Markets Regulator, SEBI has amended Clause 49 of Listing Agr

Friendly introduction to Income From house Property

Posted by Annu Agarwal 30 April 2014 13148 Views

Hello everyone!!Have you ever realized that reading a book alone is always boring as compared to reading the same book along your friends. In this new article of mine, I have tried to discuss the topic in an interactive manner to make it more intere

Study Tips and Examination Techniques

Posted by Madhukar N Hiregange 28 April 2014 31095 Views

The taxation paper is one of the best scoring paper in the IPCC exam. This can help to make good the shortage of marks in other papers or to get exemption which can assist in the next attempt. Recently more importance has been given to taxation paper

CMA and CS as accountants.Why should only CA's be accountant

Posted by Rohit Jain 28 April 2014 58501 Views

Man is a weird creation of god. Although his most perfect creation, we humans have a tendency to be jealous, short-sighted, and selfish and constrained in our views. Few are able to lift their conscience beyond the stopping point and st

Karniti Part-34: Controversies between MVAT Department & Builders

Posted by CA Umesh Sharma 28 April 2014 9852 Views

Controversies between MVAT Department and Builders.Arjuna (Fictional Character): Krishna, in this period of recession builders are very tensed and disturbed. After the decision of Honorable Supreme Court, it seems that Maharashtra VAT department incr

Penal Provisions for late filing of return under RVAT 2003

Posted by PAWAN KUMAR KEDIA 28 April 2014 52014 Views

Introduction :Since commencement, the penalty or late fees under RVAT for delay in filing of returns is linked with the category of tax payer, whether he is a monthly tax payer or non m

100 amendments of Co. Act, 2013 - Part 1

Posted by CA Neha Bhuwania 28 April 2014 39075 Views

Top 100 Amendments Companies Act2013 has been the key point of discussion in the field of law in the recent times and has successfully become a flora of the immense corporate world. In spite of the ongoing debate about few of its provisions be

Analysis of Guidance Note on Real Estate Transactions (R)

Posted by CA. VIKAS RAI 28 April 2014 47560 Views

ANALYSIS OF Guidance note onAccounting for reAl estateTransacTionsObjectiveThe objective of this Guidance Note is to recommend the accounting treatment by enterprises dealingin 'Real Estate as sel