CAclubindia Articles



Arjuna (Fictional Character): Krishna, GST department has come out with statistics that only 1% of GST Audit Report for the financial year 2017-18 has been filed. As the due date for filing such Audit report is approaching which is 31st August, 2019. Even Government is worried for such statistics of..

Posted in GST |   2 Views




As per the Companies (Amendment and Qualification of Directors) Third Amendment Rules, 2019 those who have already filed DIR-3 KYC, would only be required to complete their Web-Based KYC, which will be pre-filled with data, based on the records present in the registry of the government, for ease of ..

Posted in Corporate Law |   2 Views




Process for Approval of the Companies (Amendment) Act, 2019. Submission of Report by Committee of Government August, 2018 The Companies (Amendment) Ordinance, 2018 02nd November, 2018 The Companies (Amendme..

Posted in Corporate Law |   4 Views




In last couple of years, the audit profession has received the attention which no other profession has received due to corporate frauds which has surfaced, the kind of economic and regulatory changes taken place (which has not taken place for couple of decades). We have witness complete overhauling ..

Posted in Audit |   111 Views




The dictionary meaning of the word PREDATORY PRICING: A pricing method of selling certain goods at a lower price than is required, or to give away goods for free, generally done so ... The case law in reference during this article will be M/s Flipkart India Private Limited Vs Assistant ..

Posted in Income Tax  2 comments |   446 Views




Sections 50C/43CA/56(2)(x) of Income Tax Act concerning Adoption of Circle Rates for Computation of Capital Gain/Business Profits/Income from Other Sources on Land & Building, Result in Double Taxation & are Contrary to Real Income Theory!! The Finance Act 2002 has introduced a new sectio..

Posted in Income Tax |   213 Views




MCA Commencement Notification of Companies(Amendment) Act, 2019 Ministry of Corporate Affairs (MCA) has vide its Commencement Notification dated 14.08.2019,  appointed 15th August, 2019 as the date on which following sections of Companies (Amendment) Act, 2019 shall come into force: ..

Posted in Corporate Law  3 comments |   647 Views




1. Meaning of Legal Services Prior to Corrigendum dated 25th Sep 2017, "Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxab..

Posted in GST  6 comments |   355 Views




In an exclusive conversation with Nayan Goyal, the AIR-1 of the CA Final May 2019 batch (New Course) we got to know his strategy for the exams and if there was any secret ingredient to his success recipe.  First of all, many congratulations to you from the entire team of CAclubindia Th..

Posted in Students  2 comments |   1779 Views




In an exclusive conversation with Ajay Aggarwal, the AIR-1 of the CA Final May 2019 batch we got to know his strategy for the exams and if there was any secret ingredient to his success recipe.  Ajay is the brother of AIR-1 May 2018 batch- Atul Agarwal. In the interview, Ajay has shared abou..

Posted in Students  18 comments |   2367 Views





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