CAclubindia Articles

How to prepare for EIS (Paper 7A)?

Hemang Doshi 24 April 2019 at 11:27

Enterprise Information System is a challenge for many CA aspirants due its language and some amount of technicalities involved. I strongly recommend to adopt fo..

3 famous case laws that clarify how to identify a slump sale

Guest 24 April 2019 at 11:27

The concept of Slump Sale was introduced in the income tax law through section 2(42C) and section 50B in AY 2000-01 consequent to a ton of litigation and ambigu..

5% GST on Composite Works Contract constituting predominantly earth work

Padmanathan Kv 24 April 2019 at 10:50

In December 2017, Central government vide notification 30/2017 Integrated Tax (rate) has provided a big relief to the works contractors making supplies to the G..

ITR 2019-20 : An Analysis of amendments and additional disclosure requirements

Padmanathan Kv 23 April 2019 at 11:14

CBDT has vide Notification No 32/2019-Income Tax Dated 01/04/2019 released the new ITR Forms for AY 2019-20. While there is no change in ITR-1 (SAHAJ) meant for..

GST rate for Real-Estate Projects w.e.f 1st April 2019

Padmanathan Kv 23 April 2019 at 11:14

In the GST Council meeting held on February 24, 2019, the decision was made to cut tax on real estate projects to 5 per cent, from 12 per cent. It was also deci..

Brief Analysis on recent Supreme Court's judgement striking down RBI's Circular on debt resolution

CS Peer mehboob 23 April 2019 at 11:13

Introduction:On April 2, 2019, Supreme Court, in the matter of Dharani Sugars and Chemicals Ltd. Vs. Union of India, delivered a landmark judgement, which deals..

GST on Real Estate: Reversal of Input Tax Credit

Padmanathan Kv 23 April 2019 at 11:13

With the series of changes that have been made effective from 1st April, 2019 the effective tax rates has come down from 12% and 8% to 5% and 1% in the case of ..

Employers and Employees Beware! Changes in Form 16

CA Umesh Sharma 22 April 2019 at 17:15

Arjuna(Fictional Character) : Krishna, new format of Form 16 has been notified by CBDT, please throw some light on the same?

TDS on Personal Rent u/s 194-IB

Rishi Jhajharia 22 April 2019 at 11:04

Applicability For those small business which are not liable for tax audit u/s 44ab Personal rent of house for salaried individual claiming HRARate of TDS 5% ex..