CAclubindia Articles

Mergers, Amalgamations & Takeovers

Posted by C.S.SAVEESH.K.V. 18 December 2013 119479 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

Corporate Social Responsibility and its Challenges

Posted by CA LAXMI 18 December 2013 22344 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 24704 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 32464 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

The Companies Act 2013- Provisions relating to dividend payment

Posted by G S Rao 30 January 2021 455068 Views

Introduction: The word "dividend" has origin from the Latin word dividendum. It means a thing to be divided. Every investor is aware that dividend is nothing but profits earned by the company and divided amongst the shareholde

Cenvat Credit Rules from scratch Part-3

Posted by Saurabh Maheshwari 16 December 2013 70683 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 43065 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 22490 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 24727 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

Registered Valuers under Companies Act 2013

Posted by CS DHANAPAL 16 December 2013 40245 Views

Registered Valuer is one among the many new concepts introduced by the Companies Act, 2013 to provide for a proper mechanism for valuation of the various assets and liabilities related to a company and to standardize the procedure thereof. This will