CAclubindia Articles

CSR Under Companies Bill 2012

Posted by Vijay Kalia 16 August 2013 19690 Views

CSR Under New Company Bill 2012: The Companies Bill 2011 was introduced in the month of December, 2011 in the Parliament and referred to Parliamentary Standing Committee on Finance which submitted its report in June, 2012 based on which the Bill of

Waiver of Loan Interest Loss Tax and Accounting Effect

Posted by Pankaj Gandhi Jaiswal 16 August 2013 27940 Views

Waiver of Loan Interest Loss Tax and Accounting Effect By Notional Figure I am dissecting the Difference as a waiver of Loan and OTS amount as per below. Total Waiver- 1- On account of Principal Amount of TL- 50 CR 2- On Account

Comparison Between Old Versus New Provisions of Companies Act

Posted by Rajat Poddar 16 August 2013 410393 Views

Tabular Comparison Between Old Versus New Provisions: Sr. No. Subject matter Old provision in the Companies Act,1956 Corresponding new provision in the Companies Bill,2011

Transfer Pricing with latest case laws

Posted by Manish Kumar Agarwal 16 August 2013 38786 Views

Over a period of time, there are number of judgements comes from various levels of courts from different locations of India and hence it is very important to know the same for the correct treatment of Transfer pricing: In the case of Delphi

Modern Risk Management in Banks

Posted by CA Yogesh Satpute 16 August 2013 14232 Views

Risk is the potential for the occurrence of a loss (potential negative effect on an asset that may derive from given processes in progress or given future events.), but importantly risk attaches to i.e. risk cannot be separated from gr

Impact of Companies Bill on a Private Limited Company

Posted by CA. Kunal Lakhotia 16 August 2013 31971 Views

Impact of Companies Bill 2012 passed by Rajya Sabha on a Private Limited Company The maximum number of members in a private company has been increased from 50 to 200. This will definitely cheer up the corporate world as it enables the private co

Individuals allowed to invest in foreign securities

Posted by CA. Anuj Gupta 16 August 2013 6651 Views

A resident individual (singly or along with another resident individual or with an 'Indian Party' as defined in FEMA Notification) satisfying the criteria as enumerated below, may make overseas direct investment in the equity shares and comp

Compounding of offences under Companies Act 1956

Posted by P C Agrawal 13 August 2013 27038 Views

Section 3(38) of General Clauses Act 1897 defines offence as any act or omission made punishable by any law for the time being in force. Section 2(n) of Criminal Procedure Code 1973 (CrPC) also defines &lsq

Capital Protection in Stock Markets

Posted by Raghav Behani 13 August 2013 8458 Views

Capital Protection in Stock Markets

Excessive consumer attraction to Gold

Posted by Hari Iyer CA, MBA, CISA, FCPA 13 August 2013 6932 Views

History Gold has traditionally been used as a monetary exchange mechanism in most countries, however, by the 1930s, most countries left gold standard. The USA was the last country to issue gold coins in 1932.