CAclubindia Articles

Shares Issued at a Discount: Tax Implications Explained

Posted by FCS Deepak Pratap Singh 19 June 2024 1567 Views

Understand the tax implications of issuing shares at a discount in the UK. Learn about Section 53, Section 54, and Section 56(2)(x) of the Income Tax Act.

Competence-Competence Principle: Arbitration Jurisdiction Explained

Posted by FCS Deepak Pratap Singh 28 June 2024 310 Views

Understand the competence-competence principle in arbitration. Learn how arbitral tribunals determine their own jurisdiction and minimise court intervention.

Can a Firm be partner of another firm?

Posted by FCS Deepak Pratap Singh 18 June 2024 3213 Views

A partnership firm is governed by the Partnership Act, 1932, and the partnership deed is executed between the partners (a partnership deed can be in oral or written form; however, in the state of Maharashtra, a written agreement is required).

Resolution Plan Approval: NCLT Case Study & Voting Rules

Posted by FCS Deepak Pratap Singh 27 June 2024 314 Views

Understand how Resolution Plans are approved under NCLT regulations. Explore voting outcomes, tie-breaker rules, and the 66% approval threshold in this case study.

Insurance Board Composition: IRDAI Guidelines Case Study

Posted by FCS Deepak Pratap Singh 11 July 2024 264 Views

An insurance company's board composition is valid under IRDAI guidelines. Learn about independent director requirements and case study examples.

NRI NRO Account: Guide to Payments & Expenses

Posted by CA Arun Tiwari 18 June 2024 520 Views

NRIs, discover what payments you can receive and expenses you can make from your NRO account. Manage your Indian income efficiently and compliantly.

MOA vs AOA: Key Differences for Company Registration

Posted by Ishita Ramani 18 June 2024 500 Views

Understand the crucial differences between Memorandum of Association (MOA) and Articles of Association (AOA) for company registration in the UK. Learn their roles and requirements.

Income Tax Season Tips: File Your Return by 31st July

Posted by CA Umesh Sharma 18 June 2024 869 Views

Don't let the monsoon catch you unprepared for Income Tax! Discover 10 essential tips for filing your ITR accurately and on time before the 31st July deadline.

GST Exemption for Education & Allied Activities Explained

Posted by CA Roopa Nayak 17 June 2024 3851 Views

Discover which educational services and allied activities are exempt from GST. Understand composite supply and exemptions for institutions in India.

Maximise Investment Value by Minimising Financing Costs

Posted by Priya Garg 17 June 2024 351 Views

Learn how to reduce financing costs to boost your investment returns. Discover strategies like margin trading and diversification to maximise security value.