CAclubindia Articles

Change in Filling Form 23B : An Overview

Posted by CA Prashant Gupta 23 July 2012 112202 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

Wake me up when September ends: Audit season

Posted by Niraj Mahajan 21 July 2012 23097 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

Promissory Estoppel

Posted by sivadas chettoor 23 July 2012 17002 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

The Process of Verification of Marks

Posted by angshuman 23 July 2012 19587 Views

An examinee of CA exams can apply for verification of his/her answer books, either physically in his/her own handwriting, or on-line from http://icaiexam.icai.org within a month from the date of declaration of results. The process of verification of

I will be back : CA exams

Posted by CA Sourabh Agarwal 23 July 2012 32151 Views

There is a quotation or I should there are lots of quotations each aiming on one single thought. You are never lost unless you give up. Aisa nahi hai ki hume yeh baat yaad nahi ya phle kabhi suni nahi, bas itni si baat hai ki jarurat k

Whether revenue sharing arrangements attract service tax

Posted by Bimal Jain 23 July 2012 34914 Views

Whether revenue sharing arrangements attract service tax prior and post 1st July, 2012 Dear Professional Colleague, We are sharing with you a recent judgment of the Honorable CESTAT, New Delhi and would like to discuss implication of same prior and

Intangible Assets - An yardstick to measure company's value

Posted by CA Rashmi Ainapur 20 July 2012 12439 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

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

Posted by Venkateswara Rao Sapare 19 July 2012 31343 Views

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

Yourself- Updated or Outdated

Posted by CMA Ramesh Krishnan 19 July 2012 21298 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

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

Posted by Durga Rao 17 July 2012 17669 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