CAclubindia Articles

Whether capital contribution in cash by partners will be taxable as cash credit

FCS Deepak Pratap Singh 01 March 2022 at 08:45

Can capital contribution of the individual partners credited to their accounts in the books of the firm be taxed as cash credit in the hands of the firm, where the partners have admitted their capital contribution but failed to explain satisfactorily the source of receipt in their individual hands?

Welcome Internal Circular of MH state on GST mismatch issues

CA Umesh Sharma 28 February 2022 at 12:38

Internal circular has been issued by Maharashtra State GST department on 25/02/2022. The circular has been issued to give guidelines with respect to legal issues pertaining to return scrutiny for tax periods 2017-18 and 18-19.

SME Stock Exchange

Neethi V. Kannanth 28 February 2022 at 12:28

Under the guidance and monitoring of Securities Exchange Board of India, BSE Ltd had launched its SME platform - BSE SME Platform and the National Stock Exchange of India Limited launched its platform "NSE Emerge" in 2012.

Stress - Silent killer of physical and mental health

Aarti Maurya 28 February 2022 at 08:43

An uncompromising attitude about fitness and career will help you have a good lifestyle. There is an undeniable connection between fitness and success, exercise enhances your physical and mental state, which lifts up all other areas of your life as well.

Impact assessment and related methodologies

FCS Deepak Pratap Singh 28 February 2022 at 08:43

As you are aware that an "Impact Assessment "is study and a process of identifying the consequences of current or proposed action. It is the process of identifying the anticipated or actual impacts of a development, intervention on those social, economic and environmental factors which the intervention is designed to affect or may inadvertently affect.

How can CA students benefit out of social media?

isha pandey 28 February 2022 at 08:42

Being active on any social media platform or completely isolating yourself is your choice. This is something that helped me.

Concept of "Actuary" & "Actuarial Risks"

FCS Deepak Pratap Singh 26 February 2022 at 08:51

As you are aware that an "Actuary "plays an important part in the insurance sector and he/she is well decorated and trusted professional. Actuaries analyse the financial costs of risk and uncertainty.

All You Wish to Know about New TDS Sections 194R, 194S & Much More

Mayank Mohanka 26 February 2022 at 08:51

The Finance Bill 2022 has proposed two completely new TDS sections, 194R and 194S, in the Income Tax Act, to be made effective from 1.7.2022.

Consumer dispute resolution through mediation under Consumer Protection Act,2019

FCS Deepak Pratap Singh 26 February 2022 at 08:51

As you are aware that the Consumer Protection Act, 1986 is serving consumer fraternity since last three decades. This act has been promulgated to protect the interest of consumers from Unfair Trade Practices and fraudulent trade practices adopted by market players. The Act, 1986 is a three-tier redressal system having appellate jurisdictions.

Investment Options for Saving Tax

Neethi V. Kannanth 25 February 2022 at 16:55

As we are marching towards the end of the F.Y. 2021-22, it’s time to make a few last-minute investments to save taxes. Here are some of the options available to you as mentioned in this article.