CAclubindia Articles
Kaun Banega 'Service Receiver'?
The title of the article has taken its genesis from the newly introduced Place of Provision of Service Rules, 2012 (for brevity POP Rules). As every person readin
Sec 71 of Income Tax Act - A common man's dilemma
From Assessment year 2005-06, Sec .71 of the Income-tax Act, 1961 (the Act) lay down that a loss computed under the head Profits and Gains of Business or Profession shall not be allowed to be set off against the income assessable under
Serious Fraud Investigation Office - Salient Features
Functions and Powers Companies Act 2013 provides for establishment of a Serious Fraud Investigation Office (SFIO) to investigate into the affairs of the Company on an order by the Central Government and where any case has been assigned to the SFIO, n
Refund to Cement Dealers vis-a-vis impact of after sales discount on Revenue Collection
ITC Refund to Cement Dealers vis-a-vis impact of after sales discount on Revenue Collection.Introduction: Generally Cement Companies announces after sales discounts called ex post facto discount by way of credit notes to cement dealers. As a result
E-voting procedure for shareholders
Normally, the company may provide e-voting facility through NSDL or CDSL as an alternative, for all the shareholders of the company to enable them to casttheir votes electronically on the resolutions mentioned in the notice of the general meeting.
Negotiation lessons from the redbus exit
At the time of exit to the Indian arm of the Ibibo group, Redbus had an enterprise valuation of around Rs. 600 crores (USD 125 million). Do you know what was the shareholding of its two founders Phanindra Sama and Charan Padmaraju? Less than 15 perc
PM Narendra Modi Needs New Fiscal System to Govern
(Outlined System herein below is The Solution for the Economic Revival of India) A few years back, when the world was looking at us with high expectation of growth and stability, the apathetic fiscal management severely dented the Indian economic sys
Master your ability to Focus
Focus is our skill to pay attention to a focal point of interest. The ability to focus is considered as one of the most important aptitudes or attributes connected to success in life. It is necessary in school, in work and in everyday tasks and erran
Appointment of KMP under Companies Act,2013
Applicability: Every listed company and every other public company having paid up share capital of Rs.10 Crores or more shall have the following whole-time Key Managerial Personnel (KMP), (i) Managing Director (MD) or Chief Executive Office
Drafting, negotiating the tag along rights
There is a whole lot of commercial lingo or jargon surrounding investment documentation, and much of it finds its way into legal agreements. Terms like drag, tag, liquidation preference, ROFO / ROFR&rs
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