CAclubindia Articles
Mergers, Amalgamations & Takeovers
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
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
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
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
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
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
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
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
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
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
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