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Analysis on Discussion paper on Revision of Clause 41 of Equity Listing Agreement
The SCODA committee (SEBI Committee on Disclosures and Accounting Standards) reviewed Clause-41 of the Equity Listing Agreement and given some recommendations. These recommendations were open for public comments till September 13, 2013. Following
The Companies Act, 2013 - Provisions for Directors
The Companies Act, 2013 has come into existence on 29.08.2013 that replaces a nearly six decade-old legislation and overhauls the way corporate function and are regulated in the country. This article contains the description of some provisions relat
Materials purchased from unregistered dealers for works contract
Materials purchased from unregistered dealers for works contract is liable to tax u/s 4(4) of the APVAT Act, 2005. Introduction: The Andhra Pradesh Sales Tax & VAT Appellate Tribunal, Hyderabad held recently that materials purchased from unregis
Green Audit vis-a-vis Cost Audit & Financial Management - A CMA's Perspective
Biodiversity is a variation, variety and number of living organisms on this ecosystem or on the Earth. It is about the Earths eco-system
Five important Standards on Auditing for CA IPCC
SA 210: Agreeing the Terms of Audit Engagements Scope This S.A deals with the Auditors Responsibility in Agreeing with the Terms of Audit Engagement with Management and See Whether any of the Preconditions of the Management Restricts hi
Effect of FDI on various sectors
FDI *It is an investment that a parent company makes in a foreign country. **Investment into the business of a country by a company in another country. *** Habitually the investment is into production by either buying a company in the target count
Independent director under Companies Act 2013
An Independent Director (also sometimes known as a outside director or non-executive director) is a director (member) of a board of directors who does not have a material or pecuniary relationship wi
Understanding deductions of section 80-IA & IB with Latest Case Laws Part II
We had earlier discuss in detail about the concepts of section 80-IA & IB along with various case laws earlier in article. Over a period of time, there are number of judgments comes from various levels of courts from different locations
Case Studies for Company Audit -1 (CA-IPCC)
At the AGM of ICI Ltd., Mr X was appointed as the statutory auditor. He, however, resigned after 3 months since he wanted to give up practice and join industry. State, how the new auditor will be appointed by ICI Ltd. Specify provisions of Sectio
Karniti Part-2: Pay advance income Tax & relax
Keeping conversation between Lord Krishna and Arjuna as the foundation we will learn certain basic financial and tax matter. Let us try to get answers to our questions in a bit different and joyful manner. The character of Arjuna w
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