CAclubindia Articles

Pre-deposit of penalty for appeals before CCE (App)/ CESTAT

Posted by Manoj BG 18 September 2014 31940 Views

Finance Act 2014 announces mandatory 7.5% / 10% pre-deposit of penalty for all appeal to Commissioner (Appeals)/CESTAT respectively, creating confusion in minds of assessee's as to whether assessee need to deposit 17.5% for filing appeal at CESTA

IPCC Exam Oriented tips and Tricks for ITSM Subject

Posted by Ankur Garg 18 September 2014 312306 Views

Dear CA Students, At IPCC level the subject of ITSM is considered as a difficult subject by most of the students. During my interaction in various sections of Caclubindia many students have asked me about the tips and tricks to prepare for ITSM subje

Notice to Shareholders u/s 101 read with 136 of CA 2013

Posted by Ankur Garg 19 September 2014 278416 Views

Dear Professional Colleague, In this write up we shall discuss about the requirement of sending certain statutory documents to shareholders like Notice of General Meeting under section 101 of Companies Act 2013 and financial statements, including con

Clarifications on mandatory pre-deposit for filing appeals under Service tax, Excise and Customs

Posted by Bimal Jain 18 September 2014 18647 Views

The Finance Act (No.2), 2014 (the Finance Act) has substituted new Section 35F of the Central Excise Act, 1944 (the Excise Act) which is also applicable for Service Tax vide Section 83 of the Finance Act, 1994 and Section

Benefits under the Company Law Settlement Scheme 2014

Posted by Ashish makhija 17 September 2014 11291 Views

Compliance is the BuzzwordThe success of every amnesty scheme depends on the benefits it provides to the delinquents. Under Company Law Settlement Scheme 2014, the defaulting companies[1] and its d

Should I leave my city for doing articleship in a good firm?

Posted by Nimish Goel 17 September 2014 25975 Views

Indeed, its a very difficult question to answer, specially when such kind of questions are put up by girls. Leaving ones own city at a young age to pursue a career is a bold decision and therefore, requires a lot of thought. Obviously

What is a One Person Company (OPC)?

Posted by Nimish.A.Chodankar 22 April 2021 15934 Views

The concept of a "one-person company", or OPC, has been introduced in India under the Companies Act, 2013 and the intent is apparently to permit entrepreneurship of a single individual to obtain the benefit of a corporate form of organization.

Sec 87A Rebate still not vanished - How to claim?

Posted by CA. Akhil Maheshwari, CMA, MBA 17 September 2014 15777 Views

Although I'm too late to mention it, still I'm earlier than it's actual necessity for Current Financial Year 2014-15. And I'm here with this stuff because many of the individuals are having so many queries regarding Rebate under secti

Voting Through Electronic Means

Posted by CS Avinash Godse 17 September 2014 6814 Views

Just as AGM season starts the Ministry of Corporate Affairs has dropped a bombshell that e-voting provisions in the Companies Act, 2013 do not become mandatory till 2015. This would have been good news but it may have come too late. Shareholders of a

Clarification on amended appeal provisions under IDT

Posted by Sumit Grover 17 September 2014 12476 Views

Since enactment of Finance(no. 2) Act, 2014, various ambiguities arose regarding the concept of mandatory pre-deposit of 7.5%/10% at the time of filing appeal before CCE(A) and CESTAT, as the case may be, under section 35F of Central Excise Act, 1944