banner_ad

CAclubindia Articles


Section 194H - Principal and Agent Relationship?

Posted by CA Dhruva Kalamanji 21 October 2013 15785 Views

Section 194H Principal and Agent Relationship? In the normal course of business, to gear the sales the manufacture will give many types of incentives (in the form of commission or brokerage) and discount to his dealers. The very



Assets and Debt Management Using ABS and MBS

Posted by CA Arnab chakraborty 18 October 2013 14793 Views

This Discussion is about Asset-Backed Securities and Mortgage Backed Securities and use of it for releasing obligation for a specific fund created with specific purposes, say pension fund. A new Pension Investment committee has been formed



Sole Member/Nominee of a One Person Company (OPC)

Posted by Navin K Mishra 18 October 2013 23109 Views

OPC shall have one Member (Sole Member) and a Nominee (a person who shall; in the event of death or incapacity of original sole Member to contract; become the Member of OPC).



Provisions of Companies Act 2013 (Along with Draft) Relating to Audit & Auditors

Posted by CS DHANAPAL 17 October 2013 77196 Views

Companies Act, 2013 has been published in the official gazette for public information and will become applicable once the Ministry of Coprorate Affairs (MCA) notifies it. Accordingly, MCA has notified 98 sections of the Act on 12th September 2013 fo



Capital Gain Tax Simplified

Posted by CA Pallav Singhania 16 October 2013 59846 Views

Chargeability u/s 45 Profits or gains arising from the transfer of a capital asset is chargeable to tax in the year in which transfer take place under the head "Capital Gains". Definitions Transfer: Sec. 2(47): Transfer in relation to



The 7 Laws of Clearing CA Exams - 2

Posted by Nitin Soni 16 October 2013 62560 Views

First thing first. I am overwhelmed with the kind of response my previous article The 7 Laws of Clearing CA Exam got. Almost 10,000 view and more than 100 comments. Wow! Thank you friends for appreciating my effort. When I wrote the



Preparing for Government Audit

Posted by Anurag 16 October 2013 22110 Views

EXPENDITURE AUDIT (M99,M07)(N01,N03,N06)(N11) Audit against Rules &Orders(M08) Is expenditure = in conformity with statutory provisions and financial rules and regulations? Functio



Few thoughts on Income Tax Scrutiny Provisions

Posted by Mahesh Kapasi 16 October 2013 22640 Views

Few thoughts on Income Tax Scrutiny Provisions is it Income scrutiny or Expenditure one! Once upon a time there was an Expenditure Tax it was so unpopular that government had no option but to withdraw it. Now indirectly it is in vogu



Service Tax on Restaurants and Hotels: A Legislative Competence

Posted by Bhaskaran Chackrapani Warrier 16 October 2013 72204 Views

SERVICE TAX ON RESTAURANTS AND HOTELS – LEGISLATIVE COMPETENCE The Finance Act,2011 has inserted sub clause (zzzzv) and (zzzzw) to section 65(105) of the Finance Act,1994 thereby imposed service tax on restaurant services and short term



Audit Report for CA IPCC

Posted by Anurag 16 October 2013 28523 Views

AUDIT REPORT Draft an illustrative Audit Report u/s 227 of the Companies Act, 1956, with a few qualifications. Annexure u/s 227(4A) is not required. In this situation, we depict a case where the auditor was unable to obtain su




Popular Articles





CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news

CCI Articles

submit article



Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details