CAclubindia Articles

Banking channel not enough to prove the credit worthiness of investors u/s 68 - SC Case law

Siddharth Sharma 05 April 2019 at 10:21

Cost of (Un)representationAnalyzing: PCIT vs. NRA Iron and Steel WorksFirst the verdictA two judge Supreme Court (SC) bench, comprising of Justice Indu Malhotra..

In depth analysis of GST return

CA Akshay Hiregange 04 April 2019 at 11:46

SUMMARY OF NORMAL RETURN:This document contains discussion on various details to be filled in the new �NORMAL� return. Readers could refer to the fo

GST New Tax Rate Structure on Real Estate Sector

CA. KHETARAM PUROHIT 04 April 2019 at 11:46

Om NamahShivaayCurrently, the Goods and Services Tax (GST) is levied at 12 per cent on payments made for under-c

Taxation of political parties

CA Himanshu Gandotra 04 April 2019 at 11:45

IntroductionLok Sabha Elections are on the way. This may sound a trending topic these days to discuss the various sources of income and relative taxation of suc..

How to Register LLP in India?

Ishita Ramani 04 April 2019 at 11:45

This article explains the complete step-wise procedure for registering an LLP in India. In upcoming sections, you will read detai

Entry Tax on Import of Goods - What you should know?

RANJAN MEHTA 04 April 2019 at 11:45

The Govts have started flooding the dealers with series notices over Entry Tax liability where goods were brought into the states from out of India. What are th..

FAQ on becoming an insolvency professional

Guest 04 April 2019 at 11:44

Frequently Asked Questions-Insolvency Professionals1. Who is an insolvency professional (IP)?Ans. As per the Insolvency and Bankruptcy Code (IBC), 2016 an insol..

New proposed GST Returns and challenges

CA Akshay Hiregange 03 April 2019 at 11:54

IntroductionThe GST council in its 27th council meeting on 4th May 2018 had approved the proposed simplified GST returns format.In the 31st GST council meeting ..

All about Time of Supply

RUPINI KOTHAMASU 03 April 2019 at 10:27

TIME OF SUPPLY IN CASE OF GOODS: Forward charge:-Regular Dealers:Earlier of the following; Date of Invoice Last date on which invoice is to be issued u/s 31(1)*..

Composition Scheme on Service Sector

CA Ankit Singhal 03 April 2019 at 10:27

Introduction-GST Council in its very first meeting of year 2019, gives compliance relaxation to service provider/supplier, (having turnover upto 50 lakhs) by pr..