Touches Sparsh June, In this Issue: Editorial. Our Articles Published. What s happening at VKC and VK & Co. Our Corner.
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1 Vinod Kothari & Company Vinod Kothari Consultants P Ltd Academy of Financial Services P Ltd 1012 Krishna 224 AJC Bose Road Kolkata / 1276/ 3742 Touches..... Sparsh June, 2012 Also at: 222, Ashoka Shopping Centre 2nd Floor, LT Road Near GT Hospital Mumbai In this Issue: Editorial Our Articles Published What s happening at VKC and VK & Co. Our Corner Contact Us
2 Editorial This month we came across lots and lots of important initiatives taken by the Government and changes introduced-revised Schedule VI to the Companies Act has finally come into force for the current financial year. Our team member has tried to evaluate the implications of the same. Further impact of GAAR provisions on leasing transactions too has been analysed. View has been deliberated also on Carbon Credits that have emerged as an important topic nowa-days; Read this and lot more in the latest edition of touches... Stay in touch!! -Sikha Bansal Highlights of June, 2012: Article analyzing Dharam Godha ruling, co-authored by Vinod Kothari and Aditi Jhunjhunwala published in Taxmann s Corporate Professionals Today Nidhi Jain s article on GAAR Provisions published in moneylife Article on stamp duty on amalgamation orders co-authored by Aditi Jhunjhunwala and Nidhi Ladha published in Corporate Law Adviser Aditi Jhunjhunwala s article on White Label ATM s in India published in moneylife Article on Revised Schedule VI by Nivedita Shankar published in ICSI-EIRC newsletter Lecture by Nidhi Bothra on Carbon Credits at ICAI Infrastructure and Asset Finance Summit, 2012 SIP Session undertaken by Nidhi Bothra and Aditi Jhunjhunwala at ICSI New Entrants in the Organisation
3 Our Articles Published CLB should go to the earlier practice of 2 member benches: An analysis of Dharam Godha v. Universal Paper Mills Limited.-By VINOD KOTHARI and ADITI JHUNJHUNWALA published in TAXMANN S CORPORATE PROFESSIONALS TODAY Courts in the country are over-burdened, and this is not the primary reason for the use of quasi-judicial bodies (e.g. Company Law Board) for delivery of justice. There are a lot of matters which are technical in nature and involve combination of judicial analysis as well as technical depth of a particular matter. In the Dharam Godha ruling, the judge made scathing comments on the order including contemptuous comments on the quality of the language, understanding of the legal principles, no application of mind, mixing of legal pronouncements and facts with a different case altogether, moreover inability to state proper reasons in support of the judgement made, etc. the issue raised a serious question- Should CLB get back to the earlier system of a Judicial and a Technical Member? The fact cannot be ignored that there are several matters where accounting knowledge is equally important, besides the legal considerations. Hence, pure judicial background is not sufficient for CLB members. It is high time that the CLB goes back to the earlier system of a technical member and a judicial member. The article co-authored by Vinod Kothari and Aditi Jhunjhunwala was published in Taxmann s Corporate Professionals Today, Volume 24. The article can also be read here.
4 Our Articles Published GAAR Provisions not to hit leasing transactions: By NIDHI JAIN published in moneylife The draft guidelines on General Anti- Avoidance Tax Rules (GAAR) were released on Thursday, 28 June The guidelines are only draft guidelines and have been put out for receiving wide-ranging feedback and for discussion purposes only. According to the draft guidelines on the GAAR, leasing transactions will not be hit by its provisions and only circular leasing. The article basically lays emphasis on example six of the draft guidelines. The given example of leasing-can be treated as equivalent to keeping a leasing transaction (except a "sale and lease back" or a circular leasing)-under the negative list to which GAAR provisions will not apply. It has been illustrated by putting an example on leasing that so far the tax effect of a lease transaction is concerned, any person who buys the asset will get the same capital allowance. Further the article talks about Operating lease and financial lease that the substance of Operating lease is leasing and not financing. The article can be read here.
5 Our Articles Published Puzzle of Stamp Duty on Amalgamation Orders- Will it ever be solved? - By ADITI JHUNJHUNWALA and NIDHI LADHA published in Corporate Law Adviser The stamp duty on an order sanctioning a scheme of amalgamation/arrangement has always been a knotty issue. Whether such an order amounts to conveyance or not and whether it shall be chargeable to applicable stamp duty or not has always been in controversies and has led to uncertainties in cases involving amalgamation or restructuring of companies. In this article CS Aditi Jhujhunwala and CS Nidhi Ladha deal with controversy in regard to levy of stamp duty on an order sanctioning scheme of amalgamation and analyze decisions of the Supreme Court and various High Courts on the subject. This article was published in the Corporate Law Adviser Journal June (1) The article can also be viewed here.
6 Our Articles Published White Label ATMs in India- Non-Bank entities to operate in payment system - By ADITI JHUNJHUNWALA published in moneylife RBI had come with draft White-Label ATMs (WLAs) guideline on February 14 th 2012 and now finally notified the same on June 20 th Presently only the entities in the banking sector are allowed to set up and operate the Automated Teller Machines (ATMs) but now in order to meet the financial resources needs RBI finally has given a green signal to non-bank entities for setting up WLAs in India. WLAs are those which do not have any bank name or logo. The article talks about the requirements to set up WLAs, eligible parties to set up a WLA, specific criteria for setting up WLAs, various schemes by WLAOs, what does one pay to use WLAs. This article written by Aditi Jhunjhunwala was published in moneylife. Click here to view the article.
7 Our Articles Published Revised Schedule-VI on Profit and Loss Statement -By NIVEDITA SHANKAR published in ICSI-EIRC Newsletter The need for a standardised system of high quality financial reporting standards was fulfilled with the introduction of IFRS, proposed to be implemented in India also. Bout owing to undue delay in the same, MCA took a step closer and announced the revised Schedule VI on February 28 th This article basically highlights the key changes in the Balance Sheet and Profit and Loss Account and the various disclosure requirements. This article by Nivedita Shankar was published in the ICSI-EIRC Newsletter.
8 What s happening at VKCPL CARBON CREDITS-How Green is the Pasture? -Lecture by NIDHI BOTHRA at ICAI Nidhi Bothra delivered a lecture on the topic Carbon Credits- How Green is the Pasture at the Institute of Chartered Accountants of India- R.S Singhi Hall on 27 th June, The audience included CA Professionals.
9 What s happening at VKCPL INFRASTRUCTURE AND ASSET FINANCE SUMMIT, 2012 After the success of Securitisation Summit, 2012; VKCPL is coming with another grand event in Mumbai- Infrastructure and Asset Finance Summit, 2012 on 6th-7th September. Asset finance companies have been riding the capital expenditure boom of corporate India. Infrastructure companies, in particular, have seen a strong correlation between infrastructure spending and the growth of the industry. As asset finance and infrastructure finance companies have come of age, it is important to bring together the stakeholders. The Summit brings together NBFCs, asset finance and infrastructure finance companies in particular, under one roof to discuss matters of significance to them. Get to know more about the forthcoming Summit, here.
10 What s happening at VK & Co. SIP SESSION undertaken by NIDHI BOTHRA and ADITI JHUNJHUNWALA at ICSI The Institute of Company Secretaries of India has made EDP and SIP classes mandatory for certain class of students. Our colleagues have been undertaking various sessions of EDP/SIP/OTS classes. Nidhi Bothra undertook a Session of SIP on The usefulness of reading newspapers on 28 th June, Aditi Jhunjhunwala took session on Personality Development on 28 th June, 2102.
11 Our Corner NEW ENTRANTS IN THE ORGANISATION -Welcome to the team Ashvini Barve We whole-heartedly welcome Ashvini to our team. Ashvini is a Commerce Graduate from Mumbai University. Besides traveling, listening to music and watching sports like cricket and tennis, Ashvini likes to spend time with her friends and family. Ashvini s areas of interest include secretarial, compliance and administrative work.
12 1012 Krishna 224 AJC Bose Road Kolkata , India Ph: / 1276/ 3742 Mumbai office: 222, Ashoka Shopping Centre 2nd Floor, LT Road Near GT Hospital Mumbai Mail to: Our Websites:
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