CAclubindia Articles


Intergenerational Equity Need for Development on Sustainable

Posted by Madhura 18 April 2012 13329 Views

Paper on Intergenerational Equity Need for Development on Sustainable Basis In the ambit of Developing nexus between Trade Liberalization and Environment Protection 10th Justa Causa National Seminar



Revamping of Fair Practice Code for NBFCs

Posted by Abhijit Nagee 18 April 2012 9664 Views

India seems to be all set to achieve high GDP growth with focus largely on the MFI sector, a sector expected to develop fast with increasing importance on priority sector lending. The Reserve Bank of India (RBI) has framed Regulatory



Amendments in Penal Provisions of TDS

Posted by ABHISEK TOSNIWAL 18 April 2012 27235 Views

TDS PROVISIONS MADE MORE STRINGENT WITH REGARD TO COMPLIANCE PART & PENALTY CLAUSES INSERTED IN THE BUDGET, 2012. As time is passing away the TDS provisions are made more & more stringent day by day. TDS being one of the most important rev



"Employability of Accountants" - A cause of worry

Posted by Nimish Goel 17 April 2012 19507 Views

"Employability of Accountants" - A cause of worry - A survey by NASSCOM revealed that every 26th graduate in the country is unemployable, shocking but a reality which is causing shivers to the corporate world.



Transfer of Right to use goods-deemed sale or a service

Posted by Amit Bajaj 17 April 2012 87585 Views

Transfer of Right to use goods for cash, deferred payment or valuable consideration is considered as deemed sales under sub-clause (d) of Article 366(29A) of Constitution of India and also consequently under Punjab VAT Act and CST Act liable to VAT



Theory of Perception

Posted by CA Sourabh Agarwal 17 April 2012 13179 Views

Perception is the only thing what matters in life. Many times in life we want something which is in front of us but those all remain in dark light because we are unable to perceive it in true sense. Rather I must say we dont try and dare to t



Holding of Annual General Meeting beyond Prescribed Time

Posted by Dilip K Raina 17 April 2012 69445 Views

Section 166 of the Companies Act 1956: As per the requirements of Section 166 of the Companies Act 1956 every company whether a public company or private company is required to hold in addition to other meetings a meeting of its members annually c



Investigative Audit by CLB under section 397/398?

Posted by Durga Rao 17 April 2012 11057 Views

Shareholders qualifying under section 399 of Companies Act, 1956 can approach the Company Law Board under section 397/398 seeking preventive and remedial measures against the oppression and mis-management in the Company. Though, section 397/398 i



A Note on Disqualification of a Director under section 274 (1) (G) of the Companies Act, 1956

Posted by Ajay Mishra 17 April 2012 130637 Views

PURPOSE OF THE DISQUALIFICATION The Department of Company Affairs vide its General Circular No. 2/5/2001-CL.V, clarifies that the provisions of section



Inspection Books of Account and Investigation

Posted by G S Rao 16 April 2012 35764 Views

Introduction In my previous article titled Books of account under Section 209 of the Companies Act, 1956 a detailed analysis of Section 209 was made. As a sequel, I intend to cover the provisions of Section 209-A which deals with i




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