CAclubindia Articles

Unjust Enrichment not Satisfied When Refund debited as Expenditure

Posted by Bimal Jain 27 May 2014 7440 Views

Test of unjust enrichment not satisfied where refund amount is shown as expenditure and not as claims receivableWe are sharing with you an important judgment of the Honble Mumbai CESTAT in the case of Hindustan Petr

Value Add Through IDT- Purchase Department

Posted by Madhukar N Hiregange 27 May 2014 5168 Views

At time we the accounting and finance professionals loose sight that the marketing/ procurement personnel of the company could if they are aware add huge value to the company. The concept of cenvat/ set off exists in central excise, VAT as well as Se

Entrepreneurs- One of their Kind !!

Posted by Pratyush 26 May 2014 7300 Views

Entrepreneurs are leaders who can see into the future with inspired vision, championing highly competent teams to make seemingly impossible possible.It takes a great courage to separate oneself from the herd at any level, be it at the time of attaini

Resolutions need to file with ROC

Posted by KASHIF ALI 26 May 2014 12056 Views

RESOLUTIONS REQUIRE TO FILE WITH ROC IN MGT-14 Section 117 of the Companies Act, 2013 cast an obligation on the company to file copy of following resolution or arrangements with ROC within 30 days of passing of following resolutions or making arrange

Sales Tax - AP Impact on all state businessman

Posted by Amit Jolly 24 May 2014 18075 Views

SPLITING OF ANDHRA PRADESH & ITS IMPACT ON BUSINESS WORKING As you all are aware that Andhra Pradesh is going to split into two new states on 02.06.2014 i.e. Telangana and New Andhra pardesh. Accordingly, in system there will be two two new busi

Are you afraid of failure? Yes! No!

Posted by CA CS CIMA Prakash Somani 24 May 2014 39823 Views

Are you afraid of failure? Yes! No! there cannot be any other answer to it. Those who think negatively in their life often come across difficulties because they themselves make things difficult for them by looking difficulties in everything they do.

Details on LLP

Posted by CA Nitesh Kumar More 23 May 2014 25113 Views

What is LLP? LLP is an alternative corporate business form that gives the benefits of limited liability of a company and the flexibility of a partnership. The LLP can continue its existence irrespective of changes in partners. It iscapable of enterin

The evolution of a Chartered Accountant

Posted by CA Neha Bhuwania 23 May 2014 27719 Views

The evolution of a Chartered Accountant- from that of a "Munim" to today's "CFO"! The profession of Chartered Accountancy has grown leaps and bounds during the last few decades with a continuous development path being followed

Justice To The Profession

Posted by Roshani Daga 23 May 2014 11884 Views

Hey/Hello..!! Frequently, I came across notions like "how to pass cpt/ipcc/final/etc. I would consider it to be fine, but how about "can I leave this topic/thischapter/etc... " or "I just want passing marks" ?As a part of cor

OPC - Salient Features under Co. Act, 2013

Posted by CS DHANAPAL 23 May 2014 54250 Views

One person company, as we know, is a new concept introduced by the Companies Act, 2013. As the name suggests, such a company is formed only with one person as its member. With notification of Chapter II of the Companies Act, 2013 with effect from 01.