Popular Articles

How to take loan, before filing of INC 20A?

CS Divesh Goyal 14 August 2021 at 09:11

Can a company accept loan from Directors or any other person before the filing of INC 20A for general purposes like Opening of Bank Account, preliminary Expenses etc? Let us discuss.

Optimising Refund under Rule 89(4) of GST Rules

P.Jagadeeswaran 04 August 2025 at 09:57

This article is to understand as to how the refund of ITC on account of Exports made without payment of tax can be maximised or optimized without affecting any legal bindings/ restrictions/ obligations.

Did You Receive TDS SMS Alert From IT Department

Shivani 18 April 2024 at 11:17

Once a taxpayer receives SMS alert from the income tax department regarding TDS, taxpayers should verify the information provided in the SMS with their office salary slips or other relevant documents to ensure accuracy.

Labelling a Cheque as a Security Does not Obivate its Character

FCS Deepak Pratap Singh 23 April 2022 at 16:12

THE APEX COURT in its recent decision in held that merely labelling a cheque as a security would not obviate its character as an instrument designed to meet a legally enforceable debt or liability.

Impact of GSTR 2A on Input Tax Credit (ITC) Claims

Ishita Ramani 17 February 2025 at 07:34

GSTR 2A is a vehicle-generated statement in the GST portal that reflects inward materials based totally on the GSTR 1 filed via providers.

Need of Revisional Authorities under Tax laws

CA. Pushp Kumar Sahu 04 February 2022 at 08:45

There is an utmost importance of Revisional authorities under Tax laws (both under Income Tax Law and GST Law) to safeguard and protect the interest of revenue as they act as a reviewer of the orders passed by the lower authorities which fall under their respective jurisdictions.