CAclubindia Articles

Key Considerations Before Investing in Tax-Saving Instruments

Posted by Rashmi 24 March 2025 184 Views

Before investing, review your EPF contributions, home loan principal repayments, and children's tuition fees, which may already help you reach the ₹1.5 lakh limit under Section 80C.

The Dead Horse Theory

Posted by CA Rakesh Ishi 22 March 2025 405 Views

The Dead Horse Theory is a metaphor that is sometimes used in the context of business management or organizational behaviour to explain situations where a company or team continues to invest time, effort, and resources into something that is clearly no longer viable or effective

Challenges in GST Adjudication: A Call for Reform

Posted by CS Advocate Abhishek Goyal 22 March 2025 394 Views

To me, the adjudication process under GST, apart from the prolonged non-constitution of the GST Appellate Tribunal (GSTAT), remains one of the most prominent yet disappointing aspects of the tax regime.

New Tax-Free Travel Perks for Employees in the Income Tax Bill, 2025

Posted by Rashmi 22 March 2025 761 Views

The Income Tax Bill, 2025 introduces an important update regarding tax-free benefits for employee commuting. This change removes ambiguity and makes it easier for both employees and employers to understand which travel expenses are exempt from tax.

Taxation of Digital Marketing Services: 44AD vs. 44ADA

Posted by CA. Bhavik P. Chudasama 21 March 2025 3540 Views

Digital marketing has become an essential industry, with professionals and agencies offering services like search engine optimization (SEO), social media marketing, paid advertising, and content marketing.

Finance Bill 2025: Key Tax Reforms for Charitable Trusts and Their Impact

Posted by Rashmi 21 March 2025 1230 Views

Here's a detailed look at the key amendments and what they mean for charitable organizations.

Top 10 Reasons Why Online Brand Registration is Important

Posted by Ishita Ramani 21 March 2025 142 Views

This article briefs on the top 15 reasons why Online Brand Registration is important.

Double Taxation Avoidance Agreement: Rules & Tax Relief Benefits

Posted by Chaitra Seetharam 20 March 2025 1397 Views

Double Taxation Avoidance Agreements (DTAAs) typically outline Special Tax Rates, commonly called withholding tax rates, applicable to specific income types such as dividends, interest, royalties, and technical service fees.

Navigating the Complexities of Outward Secondment Arrangements in India: Tax and GST Implications

Posted by CA. Shivam Agrawal 20 March 2025 734 Views

In this article, we will explore the tax and GST implications of outward secondment arrangements in India, with a focus on Service Permanent Establishment (PE) and Fees for Technical Services (FTS), and examine how these implications are influenced by the provisions of DTAAs between India and other countries.