Home Highlights September 2011 Year 2011 This

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1. An appeal by a Chartered Accountant (CA) - Name of ICWAI changed to Institute of Cost Accountants of India - Usage of acronym ICOAI instead of the acronym ICAI - A...

2. Cost accountant v/s Chartered Accountants - nature of work - amendment to Section 63 of the Karnataka Co-operative Societies Act, 1959 - auditing of accounts by Cost...

3. A Member of Institute of Chartered Accountants of India (ICAI) can not be said as aggrieved person against the Institute of Cost Accountants of India for using the...

4. Four members filed a petition u/s 241 of the Companies Act, 2013 against a company with 30 members. The NCLT dismissed the petition on the ground that it did not meet...

5. The grant received by the assessee towards plant and machinery and technical civil works is required to be reduced from the cost of assets for computing depreciation u/s...

6. GUIDELINES FOR CONVERSION OF COST ACCOUNTANTS FIRMS (PARTNERSHIP/PROPRIETARY) INTO LIMITED LIABILITY PARTNERSHIPS

7. The High Court held that the Institute of Chartered Accountants of India (ICAI) is empowered to take disciplinary action against Chartered Accountant firms for...

8. Misconduct of Chartered Accountant - A Chartered Accountant is a person, who holds an office of confidence and not only his client, but even in Department in which...

9. Nature of activity - business or not - activity of the applicant i.e. collecting contributions and spending towards meeting and administrative expenditures only -...

10. Scope of CIRP costs - Section 5(13) and Regulation 31 - waterfall mechanism - contract was completed during the CIRP period - The Tribunal emphasized that for a claim to...

11. Valuation - transfer of goods to own unit - cost plus method - unless cost accountant certifies the cost of manufacture in the form CAS4, the provision of said Rule 8...

12. ITAT upheld AO's denial of deduction u/s 10A due to defective Form 56F filing. The form, signed by "Deloitte Haskins and Sells," failed to meet statutory requirements as...

13. Exemption u/s 11 - Life Membership Fees claimed as capital receipt of the corpus donation - by no stretch of imagination, membership fee can partake character of...

14. Constitution of the GST Appellate Tribunal - Section 110(1)(b)(iii) of the CGST Act which states that a Member of the Indian Legal Services, who has held a post not less...

15. Supply or not - club membership services - The amendment to Section 7 (mentioned above) clearly treats the applicant and its member as two different persons where there...