CAclubindia Articles
Mutual Fund - Basics
The world of finance can be complicated and quite daunting at times. It is believed that investments, as a practice is inherently simple after understanding the basics of investments and the terms associated with them. When we hear the word
Tax Implication of Freelance Work in India - Part 1
TAX IMPLICATION ON FREELANCER WORK IN INDIABeing inspired by many article published in caclubindia, I wish to write my first article. I request the readers to comment upon the same and any feedback and suggestion to improve in any way will be taken i
Assessee cannot be denied credit for TDS on the ground of Form 26AS mismatch
Caselaw: Rakesh Kumar Gupta vs. UOI (Allahabad High Court)(WP No 657 of 2013) Background The assessee filed a return in which he claimed a refund of Rs. 2.32 lakhs on accoun
Willful - Deliberate Failure to Failure to ITR
Application of 276CC to Willful and Deliberate Failure to File Income-tax ReturnsIssueIn past one year, many assesses have received notices from Income-tax Department (Department) for non-filing of tax returns for earlier tax years such
Reversal of Input tax credit on sale of by products
Reversal of Input tax credit on sale of bye products amounts to double taxation and also exceeds the outer limit of taxability prescribed under the Act Specially in Sheller Trade which is clear cut violation of Article 286 of the Constitution of Indi
All About Related Party Transaction
SECTION 188 RELATED PARTY TRANSACTION Section No - 188 of Companies Act 2013About - Related Party TransactionsApplicable on - Private and Public limited comp
Report on AGM
Introduction:Section 121 of the Companies Act,2013 and Rule 31 of Companies (Management and Administration) Rules,2014 deals with Report on Annual General Meeting. This is the new provision introduced by the Companies Act ,2013, which mandates the re
CSR as per Companies Act, 2013
Key Highlights on Corporate Social Responsibility under Companies Act, 2013Abbreviations:1. CSR Corporate Social Responsibility 2. CSRP Corporate Social Responsibility PolicyImportant Points:1. CSR committee needs to be constituted if
Transfer of Right to use and Software Licensing
By CA Srikantha Rao TThe introduction of the category of Information Technology Software Service as a taxable service category u/s 65(105)(zzzze) of Chapter V of Finance Act 1994 with effect from 16th May 2008 led to issues regarding the taxability o
Extra Charges on Restaurant Bill
Have you ever noticed that when you go to a restaurant and place order; you calculate the expected bill amount in your mind: But when the bills comes it is more than you expectation. I am sure it happens with all of u
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