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CAclubindia Articles


A to Z of Limited Liability Partnership

Posted by Member (Account Deleted) 19 January 2011 28054 Views

This article would throw light on procedural aspect of LLP right from the incorporation to winding up. A. INTRODUCTION The concept of Limited Liability Partnership (LLP) in India is viewed as an alternative corporate business vehicle that prov



Commandments of Tax Planning

Posted by Member (Account Deleted) 19 January 2011 10753 Views

1. Execution of Tax Planning: Execution of Tax planning should be such that the proposal should be applied with good conceptual knowledge of the facts. Tax Planning principles must be sound and also due care should be exercised in structuri



Importance Of Articleship In CA

Posted by SANYAM ARORA 19 January 2011 46039 Views

First of all a very good morning to all and all the very best to the result seekers. Today i am going to divert all of ur kind attention toward a very significant topic " importance of articleship in c.a ".....many of us are taking dummy fr



Intellectual Property

Posted by CA CMA CS Ram Pavan Kumar Melam 19 January 2011 9117 Views

Intellectual propertyIntellectual property refers to creations of the mind: inventions, literary and artistic works, and symbols, names, and images used in commerce. Intellectual property is divided into two categories:1) Industrial Property inc



Infrastructure Bonds : whether worth to Invest ?

Posted by CMA. Subhash Kumar Jha 19 January 2011 15648 Views

Infrastructure Bonds : whether worth to Invest ? After the additional Rs. 20000 investment in Infrastructure Bonds are allowed as deduction under Section 80C, above the cap of Rs. 100,000/-, suddenly the tax payers see it as a brighter option to



Service Tax On Software

Posted by Bhaskaran Chackrapani Warrier 18 January 2011 48125 Views

The Finance Act, 2008 has imposed service tax on the services relating to information technology software. The statutory definition of information technology is given in section 65(53a) of the said act which reads as under:-Information technology



On the way to Pinnacle(CA)

Posted by CA S.SAIRAM 18 January 2011 10377 Views

Pinnacle is the handy term to symbolise the peak moments of our life, be it happiness or melancholy. Literally that we know, a pinnacle is a structure with a pointed top and one cannot manage hanging there at the top edge for hardly even a minute or



Winding up of companies

Posted by CA CMA CS Ram Pavan Kumar Melam 18 January 2011 284994 Views

MEANING OF WINDING UP Winding up or liquidation of a company represents the last stage in its life. It means a proceeding by which a company is dissolved. The assets of the company are disposed of, the debts are paid off out of the realised asse



Defective Return

Posted by CA CMA CS Ram Pavan Kumar Melam 18 January 2011 56440 Views

As per Section 139(9) where the Assessing Officer considers that the return of income furnished by the assessee is defective, he may intimate the defect to the assessee and give



Ascertaining 'Oppression' under section 397 of Companies Act

Posted by Durga Rao 18 January 2011 14142 Views

The study of various judgments of High Court and Supreme Court under section 397/398 of Companies Act, 1956 speak volumes about the complications in dealing with the cases of oppression and mismanagement under section 397/398 of Comp




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