CAclubindia Articles

GST regime Carry forward of ITC not reflected in revised ST-3 by filing Tran-1

Posted by Pradeep Jain 16 April 2020 2670 Views

We have come across number of decisions allowing the benefit of carrying forward the credit in GST regime on account of various technical glitches occurred in filing of TRAN-1 by various High Courts.

Interview with GST Expert CA Bimal Jain

Posted by CA Sudhir Halakhandi 15 April 2020 3190 Views

In the outbreak of COVID-19 CA Sudhir Halakhandi has started with an initiative called Know your GST Expert. What a wonderful initiative to keep people updated in this time of crisis. In the third interview in these series, Mr. Halakhandi is in a discussion with CA Bimal Jain.

7 Mistakes to avoid in your CA Journey

Posted by Shikha Tripathi 15 April 2020 169157 Views

Through this article, I just want to guide and help out those students who are fighting this all alone. Avoid these 7 major mistakes and I can bet you success.

Unexplored Branches of IPR !!

Posted by CS Aarti Jain 15 April 2020 4671 Views

The domain of IPR is much, much wider than we think. With the rapid pace of technological innovation IPR has also gained popularity in other areas which has been explained in this article

Accounting Deep Discount Bonds - I GAAP & IFRS

Posted by Sanjay Chauhan (IFRS) 14 April 2020 79300 Views

A. Zero Coupon Bond (Deep Discount Bond) Zero-coupon bond (also called a discount bond or deep discount bond) is a bond issued at a price lower than its face value, with the face value repaid at the time of maturity. It does not make periodic inte

Analysis of Sec 115BAA of the Income Tax Act

Posted by Suresh Thiyagarajan 14 April 2020 61957 Views

With the introduction of sec 115BAA, domestic companies who are paying tax at the rate of 25% (or 30%) now have an option to pay tax at a lower rate through sec 115BAA. Any person who had opted for sec 115BAA being a domestic company will pay tax at the rate of 22% on its total income irrespective of its turnover during the previous year.