CAclubindia Articles

Rule 164: Closing GST Proceedings Under Section 128A

Posted by Rajagopal K 01 July 2025 298 Views

Learn how to close GST proceedings under Section 128A using Rule 164. Discover the online application process, required forms, and time limits.

Rule 28: Valuing Supply Between Related/Distinct Persons

Posted by Rajagopal K 30 June 2025 446 Views

Understand GST Rule 28 for valuing supplies between related or distinct persons. Learn about OMV, like-kind valuation, and special rules for corporate guarantees.

Section 143(2) Income Tax Notice for AY 2024-25: Scrutiny Assessment, Faceless Process & Deadlines Explained

Posted by CA Varun Gupta

30 June 2025 18932 Views

Income Tax Notice u/s 143(2) for AY 2024-25: Scrutiny Assessment, Faceless Procedure, Time Limits & Professional Help Explained

MCA vs Income Tax: ITAT Orders Fresh Review

Posted by CA Saurabh Jadhav 02 July 2025 158 Views

Discover why the ITAT ordered a fresh review for the Maharashtra Cricket Association's tax exemption, considering the Supreme Court's AUDA judgment.

Gujarat HC Rules Mango Pulp 12% GST

Posted by CA Saurabh Jadhav 03 July 2025 690 Views

Discover the Gujarat High Court's ruling on mango pulp GST. Learn why it's taxed at 12%, not 5%, and understand the legal implications for businesses.

Claim Input Tax Credit (ITC) Under GST: Rules & Conditions

Posted by Rajagopal K 28 June 2025 2467 Views

Learn how to claim Input Tax Credit (ITC) under GST in India. Discover the mandatory conditions, eligible documents, and crucial steps for compliance.

Section 44AA: Maintaining Accounts for Businesses & Professions

Posted by Jatin Pal 28 June 2025 10510 Views

Understand Section 44AA's rules on maintaining accounts. Discover when books of accounts are compulsory for businesses and professions in the UK.

GST Assessments: Types & Procedures Explained

Posted by CA Pratik Dhruve 28 June 2025 817 Views

Understand GST assessments in India. Learn about self-assessment, provisional, scrutiny, best judgment, and summary assessments. Ensure compliance.

Faceless Assessments: Key Features & Benefits

Posted by Khush Trivedi 27 June 2025 255 Views

Discover the key features of India's Faceless Assessments Scheme, including its jurisdiction-less system, functional specialisation, and digital communication. Learn more!