CAclubindia Articles

Convergence - Divergence? The Evolving Relationship Between Direct and Indirect Taxes in India - Part 1

Nitin Bhuta 16 April 2025 at 10:45

In this article, the author has attempted to explore complementary or completely opposing perspectives by examining aspects such as revenue recognition of revenues and expenditures, inventories, capital expenditures (Capex), and related party transactions.

Process of Transfer of Shares of Private Company In Demat Form

CS Divesh Goyal 16 April 2025 at 09:03

The author will cover the "Process and provisions of transfer of shares of Private Limited Company in Demat form instead of Physical shares" in this column.

Sky is the Limit: A CA Finalist's Journey from Indore to Times Square

Ishwin Kaur 16 April 2025 at 08:29

In this article, I want to discuss about that Shakti (Power) that we, as female Chartered Accountants, hold in the economic development of the country.

High Court Ruling on NBFC's Net Owned Fund Requirement: A Precedent for Regulatory Clarity

Affluence Advisory 16 April 2025 at 08:29

The recent High Court ruling on the Net Owned Fund (NOF) requirement for Non-Banking Financial Companies (NBFCs) has provided much-needed clarity on the regulat..

Taxable Event of GST

CA Shiwali Dagar 15 April 2025 at 07:23

"Taxable event" is that on happening of which the charge is fixed. It is that event which, on its occurrence, creates or attracts the liability of tax.

"Tariff" karu kya Uski, Jisne mera portfolio laal kiya hai!

CA Umesh Sharma 15 April 2025 at 07:23

On April 2, 2025, President of United States of America Donald Trump imposed reciprocal tariffs at the rate of 34% on China, 27% on India, 20% on the European Union, and 24% on Japan and other countries.

Impact of Fuel Cess on Consumer Purchasing Power

Kotte Murali Krishna 15 April 2025 at 07:23

The cess on petroleum products paid by a manufacturing company to the transporter of input goods becomes part of the cost of sales, as it cannot be claimed as Input Tax Credit (ITC).

Importance of OPC Annual Return for Maintaining Compliance

Ishita Ramani 14 April 2025 at 06:40

This article will help you know the importance of the OPC Annual Return and its benefits for the same.

ITR Filing 2025: List of Documents You Need to File Your ITR

Alliance Tax Experts 14 April 2025 at 06:40

Filing your Income Tax Return (ITR) correctly and on time is essential for avoiding penalties, claiming deductions, and maintaining financial credibility.

Case Law: Automatic Cessation of Terms of Additional Director on AGM

CS Divesh Goyal 12 April 2025 at 09:42

This article delves into the factual matrix of the case, its legal implications, and the applicability of its principles under the Companies Act, 2013.