CAclubindia Articles

Reversal of ITC in case of goods lost by fire

Posted by Pradeep Jain 11 December 2017 15168 Views

In GST regime, the scope of definition of inputs, capital goods and input services is very wide and covers almost all the imaginable goods and services

Highlights of the Ordinance on Amendment of IBC, 2016

Posted by CA Vinod Kumar Chaurasia 09 December 2017 8806 Views

This article discusses in detail highlights of the Ordinance to amend to the Insolvency & Bankruptcy Code, 2016 regarding wilful defaulters and entities whose a...

Filing income tax returns for Residents and Non resident Indians

Posted by CA. Brijesh Baranwal 07 June 2018 11807 Views

Government of India needs money for its expenses and development activities which is collected in the form of taxes and Income Tax is probably the biggest sourc...

Reversal of ITC in case of reduction in tax rate on restaurant services

Posted by Pradeep Jain 07 June 2018 16229 Views

In 23rd meeting of GST Council, it was decided to reduce the tax rate on restaurant services with no facility of ITC.

Register Valuer and Valuation

Posted by CS Divesh Goyal 07 June 2018 5749 Views

In this editorial the author shall discuss the provisions of Section 447 Register Valuer and Valuation along with rules relating to same.

Basic Compliance Requirements for startups

Posted by Nithya Dilip 07 June 2018 10772 Views

There are many first time entrepreneurs on the rise in India. Many a times, they are confused about the compliance

Step by Step Procedure for Registration u/s 12A of the Income Tax Act'1961

Posted by Tarun Kumar Madaan 06 June 2018 25623 Views

After sharing the last two articles 'Concept of NGO and Income Tax Provisions' and �Benefits of Registration u/s 12A of the Income Tax Act�1

Who can be shareholder of Nidhi company

Posted by Kaushal Gupta 06 June 2018 23277 Views

A Nidhi company, is one that belongs to the non-banking Indian Finance sector and is recognized under section 406 of the Companies Act, 2013.

Number - Layers of investment in subsidiaries

Posted by CS Divesh Goyal 06 June 2018 8509 Views

Number - Layers of investment in subsidiaries

Gift Taxability Under Section 56 2(VII)

Posted by CA Sahil Thakral 05 June 2018 40938 Views

GIFT- In India for an individual and HUF Gift is a very common in Income tax term but to avoid the tax evader Government has made some provision related to this...