CAclubindia Articles

Promissory Estoppel

Posted by sivadas chettoor 23 July 2012 16984 Views

1.0 INTRODUCTION All of us know what estoppel is. I first heard about it when I was reading section 28 of the Partnership Act, 1932 which provides that a person holding out to an outsider

Change in Filling Form 23B : An Overview

Posted by CA Prashant Gupta 23 July 2012 112146 Views

Every statutory auditor appointed by the company in the Annual General Meeting under section 224(1) of the Companies Act, 1956 in form 23B has to intimate whether he has accepted the appointment or not to the concerned Registrar of Companies, with

Demand For CA's Decrease or Increase

Posted by ketan 23 July 2012 57859 Views

My dear fellow students and newly qualified C.A's. This is my first article on caclubindia and so please forgive me for any gramatical and editing mitakes. Although It was my second attempt in CA Final and despite not passing a single paper I am

Wake me up when September ends: Audit season

Posted by Niraj Mahajan 21 July 2012 23081 Views

If you happen to see few people roaming regularly on streets at 3 or 4 in the morning in the months of September dressed in formals dont think its a new dress code of dacoits to fool you. Those might be poor CA students returning home

Intangible Assets - An yardstick to measure company's value

Posted by CA Rashmi Ainapur 20 July 2012 12423 Views

Introduction: Measurement or Valuation process aims at estimating the value of asset, liability or a firm, based on risk and return factors. Valuation may be of company as a w

Yourself- Updated or Outdated

Posted by CMA Ramesh Krishnan 19 July 2012 21264 Views

Yourself- Updated or Outdated Introduction: Changes only constants in this world Each and every aspect has some changes over a period of time. This same principle applies for our professional life also. All the areas such as Accounti

Compulsions to form a 'Company', Sec 11, Companies Act

Posted by Venkateswara Rao Sapare 19 July 2012 31303 Views

Why to form Company, when there are other Business Structures (for profit) available: Sole Proprietorship (Business Structure for Profit) Part

Petition u/s 397/398 - Subsequent events - Scope?

Posted by Durga Rao 17 July 2012 17636 Views

Section 397/398 of the Companies Act, 1956 provides relief to the minority shareholders against the oppressive actions of the majority and the mis-management in the company. Section 399 of the Companies Act, 1956 deals with the issue as to who can

DVAT 51: Time Limit for Submission

Posted by Devinder Jain 17 July 2012 35096 Views

The other day I was sitting in the library of the Sales Tax Bar Association and a discussion was going on regarding the recent notifications and circulars, and I raised a point, that whether these circulars are ac

Frequency of Filing of Service Tax Return

Posted by PUNEET GOYAL 16 July 2012 52787 Views

After budget 2012, there is lot of confusion as to frequency of filing of Service Tax Return. This is happening due to following letters and draft circulars of CBEC: RELEVANT EXTRACT OF D. O. F. No 334/