CAclubindia Articles

The Companies Act, 2013 - Provisions for Directors

Posted by Disha Saini 20 September 2013 166197 Views

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

Posted by RENGARAJ R.K 20 September 2013 16299 Views

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

Posted by LAKSHMANARAO UDANDRAO 28 June 2016 15227 Views

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

Posted by Anurag 17 September 2013 50434 Views

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

Posted by CA Ajay Chouhan 17 September 2013 20951 Views

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

Posted by Ajay Mishra 17 September 2013 125981 Views

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

Posted by Manish Kumar Agarwal 17 September 2013 42302 Views

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)

Posted by Anurag 17 September 2013 42538 Views

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

Posted by CA Umesh Sharma 17 September 2013 12592 Views

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

Tax: A time for fresh approach

Posted by ACCA India 17 September 2013 8640 Views

With mounting pressure on companies to pay a fair share of tax, how can global tax rules be reshaped? ACCAs Chas Roy-Chowdhury investigates Governments across the globe have become increasingly concerned that many multinational