CAclubindia Articles
The Curious Case of Missing Elaichi (Cardamom) in my Paan (Betel Leaf)
Mayank Mohanka 17 February 2022 at 17:23(Ramu Kaka, please give me my special sweet Pan, without betel nut)", I told our next door ‘Pan wala' (Pan vendor), Ramu kaka, while returning from my late evening stroll, after my dinner.
Amendments made by SEBI relating to related party transactions
Ramaswami Kalidas 17 February 2022 at 12:36The law relating to Related Party Transactions(RPTs) got murkier and tougher under SEBI Regulations - An analysis of the Amendments made in recent times
Claim cannot be denied on the basis that vehicle has transferred
FCS Deepak Pratap Singh 17 February 2022 at 08:37Claim cannot be denied to the seller of the vehicle on the fact that the vehicle is sold to another person unless the sale is complete and ownership of the vehicle is transferred to buyer.
Sec 35DD: Amalgamation/Demerger expenses will be allowed to resulting company
FCS Deepak Pratap Singh 17 February 2022 at 08:37The ruling of Delhi High Court will be much-needed support to the corporate world. This will help smooth restructuring of companies and claiming of restructuring expenses
Self Assessment and Enquiry Before Assessment under Income Tax
Neethi V. Kannanth 16 February 2022 at 15:12The assessee is required to assess his income and determine if any tax is payable on the basis of return required to be furnished under section 115WD, 115WH, 139 142, 148, 153A or 158BC
EPF Scheme / Investment: Top 10 Key Updates - Part 1
CS Lalit Rajput 16 February 2022 at 09:07EPF is the main scheme, under which retirement benefits are accumulated, launched under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 and which is managed under the aegis of Employees' Provident Fund Organisation (EPFO).
Demystifying GST on developed plots
Abhishek Raja 16 February 2022 at 09:00In India, Real Estate Sector is the second largest employer after agriculture. In GST regime, there is no concept of manufacture, sale or service etc. There is only one concept i.e. "Supply". All the Supplies are categorized as either 'Supply of Goods' or 'Supply of Services'.
Section 112A: Tax on long-term capital gains on certain assets
Aarti Maurya 16 February 2022 at 09:00Sec 112A provides that a concessional rate of tax at 10% will be leviable on long term capital gains exceeding Rs 100000
Additional Tax under section 140B
Neethi V. Kannanth 16 February 2022 at 09:00A new section 140B has been proposed in the Union Budget,2022. If an assessee opts for filing the return under newly proposed section 139(8A), an additional tax is required to be paid under Section 140B.
Summary Assessment and Regular Assessment under Income Tax
Neethi V. Kannanth 15 February 2022 at 14:08When a return of income has been filed by the assessee under section 139(1) or in response to a notice issued under section 142(1), the return shall be processed in the following manner
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