CAclubindia Articles

Pre-packaged insolvency resolution process: Survival & Revival of Stressed MSMEs

CMA Harshad S Deshpande 01 May 2021 at 09:52

The pre-packaged insolvency resolution process aims to provide an efficient alternative insolvency resolution framework for corporate persons classified as MSMEs for ensuring quicker, cost-effective and value maximizing outcome for all stakeholders.

2nd wave of Covid-19 badly hits future Sentiment for Indian Real Estate

Ramesh Agrawal (LL.B , CA) 01 May 2021 at 09:52

Due to uncertainties & spread of the 2nd wave of Covid-19, the "Future Sentiment Score" declined from 65 in Q-4 of 2020 to 57 in Q-1 of 2021 as per a survey conducted by Knight Frank-FICCI-NAREDCO.

Practical difficulties of implementing 206C(1H) and 194Q

Shailesh Prajapati 01 May 2021 at 09:52

This article brings out the practical difficulties as well as a probable solution to the difficulties faced by Small and Medium Enterprise while implementing section 206C(1H) and 194Q.

GST Implication on Housing Societies or Residential Welfare Associations (RWA)

CA Amit Harkhani 30 April 2021 at 10:26

Co-operative Housing Societies are entities registered under the co-operative laws of the respective states. In this article, we discuss the GST implication on Housing Societies and Residential Welfare Associations.

Exemption Under Section 54G

Neethi V. Kannanth 30 April 2021 at 09:47

Section 54G provides for an exemption from capital gain arising on transfer of a capital asset, being plant or machinery or land or building or any rights in building or land used for the purpose of business in an industrial undertaking situated in an urban area.

Exemption Under Section 54GA

Neethi V. Kannanth 30 April 2021 at 09:47

Section 54GA provides for an exemption from capital gain arising on the transfer of a capital asset used for the purpose of business in an industrial undertaking situated in an urban area to an industrial undertaking situated in any SEZ.

Why are sports important for students?

Tushar Pahade 30 April 2021 at 09:47

Exercise has long been seen as a way to stay healthy and fit. The impact of sports on education is limitless. In this article, the author lists 10 benefits of exercise and sports on students.

Alignment of Interest of Key Employees of AMCs with the Unitholders of the Mutual Fund Schemes by SEBI - An Analysis

CA KANJ GOEL 30 April 2021 at 09:47

SEBI, vide its circular SEBI/HO/IMD/IMD-I/DOF5/P/CIR/2021/553 has mandated AMCs to pay 20% of CTC of Key Employees of AMCs in the form of units managed by them...

Advantages of Filing Income Tax Return ITR Online

Mohit Singh 30 April 2021 at 09:47

Presentation of e-filing is a big relief for taxpayers. In this article, we discuss some significant advantages that taxpayers enjoy by filing their returns online.

Articleship from Big 4 - Is it worth it?

Ritik Chopra 29 April 2021 at 16:34

As part of the CA curriculum, every CA student has to undergo 3 years of articleship after clearing one or both groups of CA Inter. However, is worth it to do an articleship from the Big 4s? Let us understand.