CAclubindia Articles

Treatment of sales promotion scheme under GST

Manu Gawri 20 March 2019 at 13:02

Principal commissioner(GST) of Central Board of Indirect Taxes and Custom vide its letter dated 7th March 2019 has clarified the following issues:- The issue..

All you need to know about getting a trademark

CA Arun Tiwari 20 March 2019 at 13:02

What is a Trademark?Trademark is a visual representation attached to goods for the purpose of indicating their origin and is recognized by law. It includes any ..

Heart categorised as Plant for deduction of expense of Surgery!

Siddharth Sharma 19 March 2019 at 15:37

Income Tax cases are often sordid matters involving deceit, dishonesty and general untasteful behavior. Once in a blue moon though, one may stumble upon a heart..

Steps to file Revised Income Tax return online

Guest 19 March 2019 at 11:46

File Revised Return When a taxpayer discovers any omission or any wrong statement in the original Income Tax Return (ITR) submitted, the same can be corrected b..

How to utilise the extra time from postponement of May 2019 Exam?

Lisha Bansal 19 March 2019 at 11:24

The recent announcement of ICAI regarding postponement of exams came as a breather for the students who are going to appear in the upcoming May 2019 exams. Good..

Contrast between SEBI and IEPF, Physical share is becoming zero value?

Vikash Jain 19 March 2019 at 11:24

Big relief by SEBI in old transfer deed cases seems to be confronted by RTA by saying that the shares have been transferred to IEPF. On the other had the timeli..

The New Mauritius-India DTA - Still the Best Route to India

CA Bhavin Shah 19 March 2019 at 11:24

Despite recent changes Mauritius remains the most competitive jurisdiction for investment into India. The realignment has certainly allowed India to retain more..

TDS credit to be given in case of default in payment by the deductor

Shriya Vaidya 19 March 2019 at 11:24

Landmark JudgementAre we aware that the Income Tax Department cannot deny credit of TDS to the recipient of TDS even though there is a default in payment by the..

Making payment of GST liability for the month of Feb 2019

CA Nilesh Mahajan 19 March 2019 at 11:24

As per newly inserted Section 49A, ITC on account of CGST and SGST can be utilised towards payment of CGST, SGST and IGST as the case may be only after ITC avai..

Enjoy the Holi colours with multicoloured GST

CA Umesh Sharma 19 March 2019 at 11:23

Dear Sir/Madam,The festival of holi is celebrated with great enthusiasm all over India.Various colors of holi denote various circumstances that a taxpayer has t..