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It is believed that unregulated capital moving across economies destabilizes culture and democratic approaches and therefore requires a mechanism whereby evil effects of unregulated circulation are arrested. One such effort in this direction i ..
With a view to help the Banking sector to overcome the mounting ‘non performing assets’, Banks have been vested with enormous powers in the matter of enforcing their security interest under the Securitization and Reconstruction of Fi ..
Remuneration to Directors Appointment and Remuneration of a Director requires a careful understating of the various provisions of the Companies Act and other applicable Acts. Sections 197A, 198, 268, 269, 309, 310, 311 read with Schedule XIII ..
Articles Loan Rating under Basel II Framework Subhash Nathuramka, FCS, Principal Consultant, Columbus Capital Management Ltd., Mumbai. Pursuant to Basel Committees’s norms, the RBI issued Guidelines in 2007 regarding capital adequacy framewo ..
Rectification of the Name of a Company S. Lalitha, FCS, Company Secretary in Practice, Chennai. A name is the most significant aspect of any entity irrespective of its form. It gives a distinct identity to the entity. The Companies Act, 1956 con ..
Stop Injustice to the assessee Gopal Nathani In Union of India v. Dharamendra Textile Processors and others(2008) 306 ITR 277 the question before the Apex Court was whether section 11AC of the Central Excise Act, 1944 inserted by Finance Act, 19 ..
Articles The Next Big Reform – GST Anuj Arora, ACS, Group Addl. General Manager, AL, Nafees Group, New Delhi and Saurabh Gupta, Sr. Manager, Finance, PVR Ltd., New Delhi. The laws relating to levy of indirect taxes are proposed to be compreh ..
Limited Liability Partnership Act, 2008 : A long way forward Pranjita Barman & Nishant Prakash[1] I. INTRODUCTION “With the growth of the Indian economy, the role played by its entrepreneurs as well as its technical and p ..
Delisting of Securities New Rule 21 of SCR Rules 1951 as well as the Regulations issued by the SEBI seek to govern delisting of shares. However, SCR Rules seem to run in conflict with SEBI Regulations and suffer from incongruities. As this wou ..
Role of Company Secretary in Corporate Sector From a mere compliance officer, few decades back, the Company Secretary has now come to be recognized as key managerial personnel on par with directors. This article portrays the transformation and ..
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