CAclubindia Articles

Shifting of Registered Office Outside State

Posted by CS DHANAPAL 20 December 2013 99047 Views

Out of State Shifting of the Registered Office under the Companies Act, 2013 Provisions relating to shifting of the registered office from one state to another are contained in Section 13(4) of the Companies Act, 2013 which are detailed in the rule n

Mergers, Amalgamations & Takeovers

Posted by C.S.SAVEESH.K.V. 18 December 2013 119399 Views

CONCEPT The Companies Act, 1956 does not define the term Merger or Amalgamation. However it deals with schemes of merger/ acquisition which are stipulated under Section 391 to 394. This scheme is known as S

Different Committees as per the Companies Act, 2013 - Part IV

Posted by Vandana J Doshi 18 December 2013 34882 Views

Hello Friends,In continuation of my previous articles on the Corporate Social Responsibility Committee, the Nomination & Remuneration Committee and the Stakeholders Relationship Committee, let us further take a look into another and definitely th

Corporate Social Responsibility and its Challenges

Posted by CA LAXMI 18 December 2013 22315 Views

CSR (Corporate Social Responsibility) is not a new concept in India. CSR has gone through many phases in India. Ever since their inception corporates like Tata, Aditya Group & Indian Oil Corporations have been involved in serving community. Throu

Karniti Part-15: MVAT Audit Some Beliefs and Misbeliefs

Posted by CA Umesh Sharma 17 December 2013 24679 Views

Arjuna (fictional character): Krishna, In Maharashtra State, under Maharashtra Value Added Tax Act, VAT audit in FORM 704 is mandatorily required to be carried out and e-filed before 15th January 2014 for the fin

Happy Talk

Posted by ACCA India 17 December 2013 32425 Views

In an effort to replace GDP as a measure of progress, statisticians are trying to gauge happiness through tangible life-quality elements. But will these be lost in translation? When the authors of the US declaration of independence said that l

Cenvat Credit Rules from scratch Part-3

Posted by Saurabh Maheshwari 16 December 2013 70651 Views

Q-1 Describe the following terms:(a) First & Second stage dealers(b) Input Service distributor(c) Input credit distributor Ans-1(a) First & Second stage dealer:--First stage dealer means a person buying goods directly from manufacturer/import

A Journey into Stock Market

Posted by SANYAM ARORA 16 December 2013 43023 Views

Greetings of the day to all the members of CCI Family. After writing exams in Nov13, I thought to start with a series on A to Z of Finance. After reading many novels, Articles and browsing net I finally feel that it&

SEBI norms to ensure Compliance of certain Listing Condition

Posted by CS Avinash Godse 16 December 2013 22456 Views

Putting in place a stronger mechanism to check non-compliance of Listing Conditions, the market regulator Securities and Exchange Board of India (SEBI) came up with its circular vide CIR/M

Detailed Discussion on AS-20: Earning Per Share with Capital

Posted by SAJID M BOGHRA 16 December 2013 24685 Views

OBJECTIVE 1. The objective of this standard is to prescribe principles for the determination and presentation of earnings per share which will improve comparison of performance among different enterprises for the same period and among different accou