CAclubindia Articles


Steps to Register a Geographical Indication in India

  Taxblock    24 November 2021 at 09:38

Geographical Indications is covered under Articles 22 to 24 of the WTO Trade Related Aspects of Intellectual Property Rights (TRIPS) Agreement that was part of the Agreements that concludes the Uruguay Round of GATT negotiations. India follows the provisions Geographical Indications of Goods (Registration & Protection) Act, 1999.



Whether it is necessary to start construction of new house after the date of sale of original assets for claiming exemption u/s 54F

  FCS Deepak Pratap Singh    24 November 2021 at 09:38

As the impugned issue is squarely covered in favour of the assessee by the above decision of the honourable High Courts, we hold that assessee has purchased a house property i.e. a new asset and is entitled to exemption u/s 54F of the act



Doctrine Of Ultravires, Indoor Management And Constructive Notice

  Taxblock    24 November 2021 at 09:38

The doctrine of indoor management is contrary to the doctrine of constructive notice.



Inspiring Movies and Web Series to Watch when Lacking Motivation to Study

  Neethi V. Kannanth    23 November 2021 at 17:26

If you are lacking the motivation to study then I would suggest you watch movies or web series. Yes, you read it right and I ain't joking. The movies and web series that I've listed below are motivational and inspiring such that they will bring back your motivation for studying.



Summons issued u/s 50(2) & (3) of PMLA, 2002 cannot be quashed in Writ Proceedings

  FCS Deepak Pratap Singh    23 November 2021 at 09:27

Summons issued under provisions of Section 50(2 ) & (3) of PMLA,2002 cannot be quashed in Writ proceedings



121 Must Know Excel Shortcut Keys

  Neethi V. Kannanth    22 November 2021 at 14:21

Excel is extensively used across the globe to store and analyse data. It is also one of the basic job requirements these days.Excel has numerous shortcut keys w..



Deductions to look out for while filing your Income Tax Return

  Ritik Chopra    22 November 2021 at 13:29

In this article, the author has discussed the deductions to look out for while filing your Income Tax Return.



Loans And Investment By Company - Section 186 Of The Companies Act, 2013

  Neha Rajan Redekar    22 November 2021 at 09:49

Section 186(2) of the Companies Act, 2013 provides that no company shall directly or indirectly Give any loan to any person or other body corporate; Give any gu..



Original Assured Rights under Re-Insurance Contract

  FCS Deepak Pratap Singh    22 November 2021 at 09:49

Re-insurance is one the important instrument of risk financing and risk sharing.



Overview of Directors in a Company Meeting

  Taxblock    22 November 2021 at 09:49

According to Section 149 of the Companies Act, 2013 the Board of Directors of each company shall comprise of only individuals. That means, body corporate, firm or association shall not be appointed as a director.




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