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CAclubindia Articles


Quality Circles - How it works

Posted by CA Ranganatha Achar K 27 October 2022 2868 Views

Quality Circles differ from the conventional techniques of human resource development. It works from a bottom-up approach drawing directly on the knowledge and skill at the shop floor as against a top-down approach.



Case Study: Insolvency & Bankruptcy Code, 2016

Posted by FCS Deepak Pratap Singh 27 October 2022 2654 Views

A Corporate Debtor defaulted in the payment to the Operational Creditor, Safe Bank, a foreign bank, amounting to INR 1,000 crore.



Recovery under GST without issuance of SCN is not permissible

Posted by Bimal Jain 26 October 2022 6318 Views

There was amendment in sec 75(12) of the Central Goods and Services Tax Act, 2017 ("the CGST Act"), which were introduced vide the Finance Act, 2021 but brought into effect only from January 1, 2022 through Notification no. 39/2021-central tax dated December 21, 2021.



KYC - The Mess

Posted by CA Satish Badve 26 October 2022 4514 Views

KYC a simple remember & easy to understand when it reaches to my ears 15 years back. The meaning I understood is KNOW YOUR CUSTOMER. I heard the same first time in bank.



Case study on Income Tax Act 1961

Posted by FCS Deepak Pratap Singh 25 October 2022 8018 Views

State the consequences that would follow, if the Assessing Officer makes adjustment to arm's length price in international transactions of the assessee resulting in increase in taxable income. 



Non-Compliances related to Auditor's Report

Posted by CA Rakesh Ishi 24 October 2022 5647 Views

It was observed that the separate section on going concern was not reported by the auditor as required by SA 570 (Revised)



Guide to Securities and Exchange Board of India (SEBI) Act 1992

Posted by CA Shubhi Khandelwal 24 October 2022 3747 Views

The Securities and Exchange Board of India was established on April 12, 1992 in accordance with the provisions of the Securities and Exchange Board of India Act,1992.



Some important facts related to insurance contract

Posted by FCS Deepak Pratap Singh 22 October 2022 11649 Views

In this article we are going to discuss important aspects of Insurance Contract. Main ingredients and principles on which insurance contract is generally drawn....



CBDT issues FAQs on filing of ITR Forms

Posted by Shree 21 October 2022 23919 Views

FAQs on filing of Returns



Case Study: Companies Act, 2013

Posted by FCS Deepak Pratap Singh 21 October 2022 16938 Views

Let's understand above query with a decided case law Regional Director, Southern Region and Ors. (Appellants) vs. Real Image LLP and Ors. (Respondents)NCLATCompany Appeal (AT) No. 352 of 2018.




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