CAclubindia Articles

ITC under GST: Deadline to Claim and Revise for FY 2023-24

Posted by Chaitra Seetharam 30 April 2025 1 Views

ITC under GST can be claimed until 30th November 2024 or the date of filing GSTR-9 whichever is earlier. Check the same in details.

Sections 68 to 69A: How the Tax Department Deals with Undisclosed Income

Posted by CA Shiwali Dagar 30 April 2025 966 Views

Cash Credits and Related Provisions under the Income Tax Act, 1961

Mistakenly Paid 5% TDS Instead of 2%? Here's How to Claim a Refund via TRACES

Posted by CA.Sangam Aggarwal 30 April 2025 3298 Views

This step-by-step guide walks you through the complete process of claiming a refund for excess TDS deducted on rent via Form 26QC on the TRACES portal, ensuring compliance and timely recovery of overpaid taxes.

How to Correct Mistakes in Your LLP Annual Return Filing?

Posted by Ishita Ramani 30 April 2025 257 Views

In this article, we shall help you understand how to correct errors for your LLP Annual Return Filing.

Avoiding Wrongful Refund Claims: Essential Tips for Tax Filers

Posted by Mitali 29 April 2025 318 Views

Are you making the right claim of refunds in your Income Tax Return - Here are the key points which you are required to know before filing your Income Tax Return!

Waiver of Right to Receive Dividend under the Companies Act, 2013

Posted by CS Divesh Goyal 29 April 2025 1046 Views

This article provides a comprehensive legal overview of the concept of dividend waiver, its treatment under Indian corporate jurisprudence, procedural mechanism, implications, and judicial precedents

Export Incentive SCNs under FTDR Act: Validity Checks, Responses and Legal Remedies

Posted by Gaurav Arya 29 April 2025 843 Views

Show Cause Notices (SCNs) are being issued for recovery of duty credit scrips under SEIS/MEIS. Learn how to assess their validity, key legal defenses, and response strategies under the FTDR Act, 1992. Stay informed on jurisdiction, limitation periods, and legal remedies.

Remedies for Violation of Natural Justice in Tax Proceedings

Posted by CA Shiwali Dagar 29 April 2025 852 Views

Explore key remedies for taxpayers under tax laws: statutory appeals (Section 246A IT Act, Section 107 CGST Act), writ petitions (Article 226 Constitution), rectification applications (Section 154 IT, Section 161 GST), and revision petitions (Section 264 IT, Section 108 GST), with recent 2023–2024 case law insights.

Rules are Out: Hope GST Appellate Tribunal Start Soon!

Posted by CA Umesh Sharma 29 April 2025 277 Views

Arjuna asks Krishna about the long-awaited GST Appellate Tribunal (GSTAT) and the struggles faced by taxpayers in resolving disputes. Krishna explains the challenges, recent notifications, and the hope for faster, affordable justice through the soon-to-be operational GSTAT.