CAclubindia Articles
Financial Concurrence in Public Sector Undertakings (PSU)
In Public Sector Undertakings, powers are delegated to the officers by the management as per departmental guidelines. Financial concurrence power is exercised by officers within an organisation as per Delegation of Power (DOP).
What are Key Financial Indicators that Influence Credit Rating?
Here, we will explore key financial indicators that professionals and entrepreneurs should focus on to influence their credit ratings positively
Role of the Board of Directors in Share Transfer and Transmission of Shares
This article delves into the obligations and features of the Board concerning the Transfer and Transmission of Shares
How to Claim Capital Gain Tax Exemption on Redevelopment Projects?
Section 45 of the Income Tax Act, 1961, provides that any profits or gains arising from the transfer of a capital asset effected in the previous year will be chargeable to income tax under the head 'Capital Gains'.
Income Tax Department's Eye on High-Value Credit Card Transactions
The Income Tax Department of India has been increasingly monitoring high-value credit card transactions as part of its efforts to curb tax evasion and ensure better tax compliance.
GST on Lease/Rental Transactions
A lease is a contractual arrangement between owner (lessor) & user (lessee) whereby one party, the lessor, grants the right to use a particular assets (such as a parcel of land, building, equipment, or machinery etc.) for a specific period and under specified conditions to the other party, the lessee.
GST On Real Estate Sector: An Analysis
Since the implementation of GST in India, the real estate sector has undergone significant changes. The GST rates on real estate vary depending on the type of property and its stage of completion.
Deadline Alert: Income Tax Audit Submission by September 30
Tax audit limit specifies the threshold for businesses and professionals, beyond the limit must get their accounts audited under Section 44AB of the Income Tax Act.
Deemed Dividend: Understanding Section 2(22) of the Income-tax Act, 1961 and Its Implications
Section 2(22) of the Income-tax Act, 1961 (the Act), deals with Dividends. Sub-clause (e) of section 2 sub-section (22) of the Act includes payments made by a private company by way of advance or loan to a shareholder
Persuasive Value in Judicial Decisions
In the legal world, judicial decisions carry varying levels of influence, depending on whether they are considered authoritative or persuasive.
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