CAclubindia Articles


Constitution of India - An Overview

Posted by Gowtham 23 September 2014 10308 Views

Indian judicial system came past a long path replete with experiences and tutoring before it ensconced with a proper constitutional framework in the year 1950. As it is widely known, the architecture of the constitution is made up of several adoption



Oligopoly of the Big 4s

Posted by Sushil krishnan 22 September 2014 14568 Views

Since at least the 1980s the audit market has functioned as an Oligopoly with few large firms providing the auditing services to the majority of large companies. The past three decades have seen a steady tightening of the oligop



3 Bold Ways To End An Interview

Posted by Nimish Goel 22 September 2014 30006 Views

Amazing Ways to answer the last Interview Do you have any questions?Interview is your final chance to shine before the HR manager decides whether to hire you or not. If youre doing well, it could seal the deal. And, if youre no



Amendments to the Appeal provisions in Customs, Central Excise and ST

Posted by Dilip K Raina 22 September 2014 9660 Views

Amendments to the Appeal provisions in Customs, Central Excise and Service Tax made by Finance Act, 2014- A logical review.Definition: An appeal is a serious, urgent or heartfelt request by an aggrieved person to someone who has a superior authorit



Notional interest can't be added in taxable value of service

Posted by Bimal Jain 22 September 2014 13766 Views

Dear Professional Colleague,Notional interest on the interest free security deposit cannot be added to the value of taxable services.We are sharing with you an important judgment of Honble CESTAT Mumbaiin the case of Murli Realtors Pvt. Ltd. a



Procedure for Conversion of Public Company into Private Company under CA 2013

Posted by Ankur Garg 22 September 2014 141034 Views

Dear Professional Colleagues, Keeping in view the relaxations provided to a Private Company, many public companies have converted into Private Companies or in the process o



Management Accountancy: A journey from Costing to Accountancy

Posted by CA.Raj Kumar Gupta 22 September 2014 17044 Views

Evolution of Accountancy and costing is quite separate phenomena of the history. Both were never inter-mingled to each other in initial period of their of evolution. Accountancy simply means to write financial transaction and provide summery of the s



A Snippet on Private Equity

Posted by CA Neha Bhuwania 30 September 2014 15430 Views

The term "Private equity" has become a jargon in the world of investment. As per the famous authors Gillian & Wright, "Private Equity is risk capital provided in a wide variety of situations, ranging from finance, provided to busin



Section 186 of the companies Act,2013 and its comparison with the predecessor provision Section 372A

Posted by Guest 22 September 2014 90678 Views

Section 186 of the Companies Act 2013 More rigorous law than Section 372A in the erstwhile 1956 Act- A Study Section 186 in the Companies Act 2014 (herein after referred to as The Act) corresponds to Section 372A in the erstwhil



All about CSR and its key features

Posted by sunil 13 April 2021 9836 Views

INTRODUCTION Philanthropy is certainly not unheard of in India. However, the Companies Act 2013 is the first-known example of a corporate governance law in the country that enacts specific provisions to mandate and secure corporate spend on a set of




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