CAclubindia Articles

Due date Compliance Calendar for the month of September 2022

Neethi V. Kannanth 01 September 2022 at 08:45

Income Tax and GST Compliance Calendar for the month of September 2022

Guide to follow when income tax refund gets adjusted with prior outstanding demands

Taxblock 01 September 2022 at 08:45

Section 245 of the Income Tax Act empowers the Income tax department to adjust any amount of refund due to the assessee with any previous outstanding tax liability.

Case Study on Insolvency & Bankruptcy Code 2016

FCS Deepak Pratap Singh 31 August 2022 at 12:43

The definition of Person, Section 3(33) of IBC,2016 also provides that 3(33) (g) any other entity established under a statute, and includes a person resident outside India, a Trade Union is also established under provisions of Trade Unions Act, 1926 and hence will be considered as person able to file petition under provisions of Section 8 of the IBC,2016.

Taxability of PF contribution

Neethi V. Kannanth 31 August 2022 at 12:30

There are different types of provident funds from which a person can choose from for the purpose of investment or regular savings for retirement. They are discussed in detail in this article.

Practical issues in implementing the recent changes in food industry

Nilesh Mahajan 31 August 2022 at 09:49

In this backdrop, we have tried to summarize the applicability of required declarations along with the exceptions under the LMA law, in both words as well as in a flow chart for a better understanding

Guidelines For Arrest & Bail for Offences under CGST Act 2017

Kusum Gandhi 31 August 2022 at 09:34

After examining judgment of Hon'ble Supreme Court of India in Siddharth vs The State of U.P. Criminal Appeal No. 838 of 2021, arising out of SLP (Crl.) No. 544'2/2021, Board issued guidelines with respect to arrest under CGST Act, 2017. & Other legacy laws vide Instruction No. 02/2022-23.

Consistency - An Untapped Potential

N.Vimal Kumar Jain 31 August 2022 at 08:40

Consistency means the quality of behaving or similarly performing things regardless of success or failure. Let us better understand with an example in simple words.

8 Benefits of Having Insurance Policy

Taxblock 31 August 2022 at 08:40

Insurance is a contract of indemnity in which an individual or entity receives to hedge against the risk of financial losses from an insurance company from damage to the insured property, or from liability for damage or injury caused to a third party.

CCI has adopted a new position, one that recognises the DG report and penalises cartels

Manisha Das 31 August 2022 at 08:40

The Competition Commission of India penalized Carlsberg India Private Limited (CIPL), All India Brewers' Association (AIBA), and other parties a total of about Rs 873 crore by the Competition Commission of India for engaging in cartel activity

Why Not To Give Up?

Raghvendra Bajaj 30 August 2022 at 16:33

Dear readers, the entire game is of mind only. The comparison, the success and the failures, salary, package, fame etc all definitions arise there in the mind only. And, what I believe is "Life is more important than your stupid mind ever."