CAclubindia Articles

CCI has adopted a new position, one that recognises the DG report and penalises cartels

Posted by Manisha Das 31 August 2022 1767 Views

The Competition Commission of India penalized Carlsberg India Private Limited (CIPL), All India Brewers' Association (AIBA), and other parties a total of about Rs 873 crore by the Competition Commission of India for engaging in cartel activity

Why Not To Give Up?

Posted by Raghvendra Bajaj 30 August 2022 3348 Views

Dear readers, the entire game is of mind only. The comparison, the success and the failures, salary, package, fame etc all definitions arise there in the mind only. And, what I believe is "Life is more important than your stupid mind ever."

Is GST not a simple tax?

Posted by CA Sudhir Halakhandi 30 August 2022 4289 Views

It has been a long time since GST was implemented in India and now the question is asked many times, is GST really a simple Tax? If we look at this question in another way, then the real meaning of this question is- "Is GST not a simple Tax?"

Case Study on Criminal Procedure Code

Posted by FCS Deepak Pratap Singh 30 August 2022 2065 Views

It is well settled fact that a company is a legal entity driven by humans. A director is appointed by owners of the company to look after affairs and they are the concise keeper of company. They are in fiduciary duty and protect interest of company. They have locus standi to file a suit or defend a suit of defamation against company.

Role of Management Accounting in launching new automobiles

Posted by Harsh Gupta 30 August 2022 4556 Views

When management accounting is implemented to the new vehicle launch, the main idea is to increase the cost consciousness level of engineers and provide cost information that supports decision-making situations during the project execution.

Can Banks freeze inoperative SB and CD Accounts, return cheques issued and stop access to ATM service?

Posted by Shivaprasad Laxman Chhatre 30 August 2022 3981 Views

In this article, I have attempted to highlight a few related aspects like recklessness at Integrated Ombudsman's office.

Claiming DTAA Relief? File Form 10F

Posted by Neethi V. Kannanth 30 August 2022 25633 Views

If you are one of those who are claiming DTAA relief then you must be aware that you are required to file Form 10F as per sub rule 1 of Rule 21AB. CBDT through Notification No. 3/2022 dated 16 July,2022 has mandated filing Form 10F electronically. Let us understand why this Form 10F is required to be filed in detail.

Procedure for striking off company under fast track exit under Sec 248 of Companies Act 2013

Posted by anang shandilya 30 August 2022 3382 Views

A Company eligible to apply for striking off its name needs to apply to Registrar of Companies in Form STK-2

Ailing Micro, Small and Medium Enterprises of India

Posted by Harsh Gupta 29 August 2022 1352 Views

The role of MSMEs in employment generation, entrepreneurship, exports and innovation is well understood. Only problem is, in most parts, it 'only' remains understood. Prime issues ailing the MSMEs in India largely remain unappreciated and unattended. And therein lies the problem!