CAclubindia Articles

Valuation of land for GST in real estate project

Abhishek Raja 14 July 2021 at 09:26

In respect to Land & Building, GST Laws have 'deeming provisions' in Schedule-II of the CGST Act. Thus, excluding those 'deemed supply' provisions, GST cannot be imposed on other transactions relating to Land & Building.

No TDS u/s 194J on Payments for Software Purchase

CA AMIT KUMAR SHARMA 14 July 2021 at 09:26

As Per notification no. 21/2012 dated 13.06.2012 no deduction of tax shall be made on certain payments by a person for the acquisition of software from another person.

Commit or Quit

CA Anurag Sharma 14 July 2021 at 09:23

When you commit to something then the question of quitting should never arise. You just have to be better in that field each and every day. Excuses won't make you great after your commitment to your goal.

Some Gold Glitters More - Sovereign Gold Bonds and its Taxation Decoded

CA Nitesh Buddhadev 14 July 2021 at 09:23

India’s Gold Reserve is the ninth highest in the world. Gold has always been an attractive investment for centuries. The Government of India issues Sovereign Gold Bonds through RBI.

Briefing Cryptocurrencies - An Indian Viewpoint

Udit Vyas 14 July 2021 at 09:21

The Indian Stock Market size as on July 2021 is around $3 Trillion whereas comparatively, the total Cryptocurrency Market size is above $2 Trillion. Let us discuss the impact of cryptocurrencies in India.

Secretarial Audit Report And Annual Secretarial Compliance Audit Report

DEEPAK SETH 14 July 2021 at 09:20

A Secretarial Audit is a part of total compliance management in an organization. It is a compelling instrument for corporate consistency among executives.

Role of Information technology in Business Strategy

Suresh Kumar 13 July 2021 at 18:41

Technology decisions should be an input to the strategy process helping to define innovations and seeking to increase revenue rather than merely an after the fact too for achieving goals.

Membership with BASL for Investment Advisers

CA SUDHINDRA D S 13 July 2021 at 12:01

Self-Regulatory Organization is under the limelight for the past one year and now SEBI has recognized BSE Administration and Supervision Ltd. (BASL), a wholly owned subsidiary of BSE Ltd as an IAASB.

Allowable Deductions While Computing Business Or Professional Income

Ritik Chopra 13 July 2021 at 09:06

There are various types of expenses varying from business to business and according to the nature of the unit. The admissibility of an item of expenditure is governed by certain general principles.

Issues of GST Amnesty Scheme

CA Umesh Sharma 13 July 2021 at 09:06

The GST Council announced the GST Amnesty Scheme in its 43rd GST Council Meet. However, there are certain issues in it, that have been addressed in this article.