CAclubindia Articles

How to Apply for Shop and Establishment Act Registration Online in India

Kapil kumar 15 December 2025 at 06:45

Shop and Establishment Act registration in India made simple. Learn eligibility, documents, online application steps, renewal rules, and key benefits of obtaining a Shop and Establishment Certificate for legal business compliance.

The Strategic Role of Consultants in Business Growth: A Comprehensive Perspective with Special Focus on Chartered Accountants

Sundaran.D 15 December 2025 at 06:44

Discover how consultants, especially Chartered Accountants, drive business growth through strategic insights, financial discipline, compliance, risk management, and scalable systems.

Penalty for Late Filing of Income Tax Return

Chaitra Seetharam 13 December 2025 at 16:34

Missed ITR due date? Know about late filing fees, interest and consequences such as no loss set-off for FY 2024-25.

File GSTR‑9 Yourself: Just Focus Only on These Mandatory Tables

Mitali 13 December 2025 at 12:10

File GSTR‑9 yourself in minutes with this table‑wise breakup of mandatory and optional disclosures for FY 2024‑25.

Section 36(1)(va) vs Section 43B: Deduction of Employees' PF/ESI After Checkmate Services

Vivek Jalan 13 December 2025 at 09:08

Supreme Court in Checkmate Services held delayed employees' PF/ESI contribution is not deductible even if paid before ITR filing. ITAT allows 143(1)(a) adjustment, while Delhi HC has issued notice on the constitutional validity of Sections 2(24)(x) and 36(1)(va).

Anger Management - Part V: The Power Of Pause And Perspective

Raj Jaggi 13 December 2025 at 06:52

Discover how awareness transforms anger into inner strength in Part V of our Anger Management series. Learn the power of pausing, reframing triggers, and responding mindfully through insights inspired by leaders, thinkers, and real-life examples.

Received Income tax Notice? Here's when to worry and when not to

Kowsalya 13 December 2025 at 06:52

Learn which IT notices require simple clarification like mismatches in Form 26AS, routine document checks, or small 143(1) adjustments and which ones need urgent action, such as scrutiny under 143(2), large tax demands, non-filing alerts, or reassessment under Section 148.

NRI Gift from Brother-in-law Held Exempt under Section 56 - ITAT Kolkata Allows Assessee's Appeal

CA Jaydeep Babubhai Vadher 13 December 2025 at 06:52

The Kolkata ITAT has ruled that a gift of Rs 80 lakh received from a brother-in-law qualifies as exempt under section 56(2)(vii) of the Income tax Act. The Tribunal held that gifts from specified relatives cannot be taxed merely due to doubts over the donor's source of funds, reaffirming that such enquiries must be made in the donor's hands, not the recipient's.

Why Mexico Is Targeting Indian Product By Imposing 50% Tariff?

Mitali 12 December 2025 at 14:02

Why has Mexico raised import duties on India to 50%? Here’s the full explanation and impact on key sectors.

Railways Terminated 3.02 Crore Suspicious IDs for Ticket Booking: Why?

Ayush 12 December 2025 at 12:46

Indian Railways is cracking down on ticket fraud with strong measures like Aadhaar-based OTP verification, anti-bot technology, and the deactivation of 3.02 crore suspicious user IDs.