CAclubindia Articles
3 famous case laws that clarify how to identify a slump sale
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...
Ocean Freight under GST
What is Ocean Freight transport?Ocean Freight transport is the physical process of transporting commodities and merchandise goods and cargo through shipping lin...
Refund of accumulated credit on account of Zero rated supply without payment of tax
Refund of unutilized or accumulated ITC is allowed only in following two cases: Zero rated supplies made without payment of tax: Zero rated supply of goods or s...
Advantages in of Mutual Fund in current scenario
Advantages of Mutual Funds� Professional Management�- The primary advantage of funds is not having to pick stocks and manage investments. Instead, a professional investment manager takes care of all of this using careful research and skillful trading
GST on Canteen service by employer
GST has changed many things after it's introduction in India. It comes with various benefits one of which
How to recover your lost CA related documents?
Many times, students and professionals lose their CA mark sheets, registration letter etc. They might not receive such documents in the first place.In such a sc...
How to approach and pass a professional exam?
Dear Students,I have written few Tips on how to approach exam and how to study in the different phasesPassing any professional exam requires systematic and smar...
Scope of XBRL reporting widens
Applicability of XBRL:As per Section 137 of Companies Act, 2013, the following class of companies shall file their financial stat
Demand Under Sec 143 (1) And Rectification
DEMAND U/S 143(1) Attimes, income tax payers get intimation of demand from the Departmentu/s 143(1)/143(1A).Most of such cases are generated due to discrepancy ...
ITR 2019-20 : An Analysis of amendments and additional disclosure requirements
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...
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