CAclubindia Articles

Substance over Form

Posted by Amol Gopal Kabra (CA,CS,DISA) 09 June 2014 123641 Views

The concept of substance over form is very difficult to understand for the students in the initial stage. Owing to initial confusion many students either keep it in option or even if they study, dont understand it fully. I have made a short at

S. 194A - Co-operative bank need not deduct tax at source on interest paid to its members

Posted by Rupesh Srivastava 09 June 2014 16404 Views

(2014) TaxCorp(LJ) 3362 (ITAT-BANGALORE) S. 194A - Co-operative bank need not deduct tax at source on interest paid to its members even if the amount exceeded Rs\- 10,000 p.a. It was held that 194A(3)(v) applies to a co-op bank and in view of the exe

Management of risk emanating from usage of social media by financial institution

Posted by Dinesh Darak 09 June 2014 5553 Views

Abstract Nowadays social media is being used by financial institutions for advertising and marketing, product research, facilitating applications for new accounts, providing incentives, inviting feedback from the public and engaging with existing and

Loan To Director - Simplified

Posted by CA Gaurav Mittal 06 June 2014 29415 Views

SECTION 185 & 186 OF COMPANIES ACT, 2013 SIMPLIFIEDPRACTICAL ASPECTS WITH EXAMPLES The section 185 of CA,2013 was notified on 12th September 2013 and was applicable from that day itself. If there is any deviation from the conditions laid under t

Company Act,2013 - Auditor - Part II

Posted by CA Chirag 06 June 2014 19251 Views

Rotation of AuditorsNewly enacted Companies Act, 2013 comes with a unique feature of Rotation of Auditors. No company can appoint an auditor for a period of more than five consecutive years.The said period of five years is of ten years in case where

Road to Professionalism: Be and Look like a Professional

Posted by Amol Gopal Kabra (CA,CS,DISA) 06 June 2014 13048 Views

Having a professional qualification and being a professional is far different. Just qualifying a professional education course does not necessarily give you professionalism. Professionalism is to be learnt in addition to getting the professional degr

Blue Ocean strategy - Making Competition Irrelevant

Posted by Lalit Kumar 06 June 2014 13610 Views

Management model is a mode of communication used heavily by professionals and managers by bridging differences in abstraction and providing comprehensiveness. One such strategy is the Blue ocean strategy. The Big picture Blue ocean strategy focuses

Gold Installment Schemes may come under MCA Scanner

Posted by CA. Amit G. Chandani 06 June 2014 13466 Views

The new Companies Act 2013 has changed the regulatory face of the corporate India. The new regulatory changes including greater transparency, increased disclosure norms and sea-changes in various provisions like Loans and Deposits have been the large

Maintenance and Inspection of documents in electronic form.

Posted by CS M.Kurtrala Nathan 05 June 2014 8873 Views

Section 120 of the Companies Act,2013 and Companies (Management and Administration)Rules,2014 deals with the Maintenance and Inspection of documents in electronic form.Any document, record, register, minutes, etc are - (a) required to be kept by a co

Marks - A real measure of performance or just a record?

Posted by Amol Gopal Kabra (CA,CS,DISA) 05 June 2014 10912 Views

Recently, the results of HSC i.e. 12th Grade have been declared. As usual, there were mixed feelings for the students. Passed students have scored marks as low as 35% to as high as over 98% also. However, if we can see a large number of students are