CAclubindia Articles

What is GSTIN?

Posted by Taxblock 19 October 2021 4191 Views

Every business that operates in a state or union territory is assigned with a unique Goods and Services Tax Identification Number, which is generally known as GSTIN.

Who Needs A GST Registration & Mandatory Documents For Online GST Registration

Posted by Taxblock 19 October 2021 7899 Views

Any person who is engaged in inter or intra state supply of goods or services and whose aggregate annual turnover is more than Rs 20 Lakh is binding to obtain a GST registration.

Unique Professional Opportunities for Chartered Accountants in the Corporate Governance World

Posted by CA. (Dr.) Rajkumar Adukia 19 October 2021 6575 Views

It is a myth that corporate governance is good management of the company. It is not as it applies to every form of organization whether an LLP, Family Trust, Partnership, Cooperatives, Charitable Organization, etc.

Explore the Golden Opportunities of Practicing before a Tribunal

Posted by CA. (Dr.) Rajkumar Adukia 19 October 2021 2673 Views

Law is a constantly evolving field that was restricted to only Lawyers 50 years ago. However, the same is now open to many professionals particularly Chartered Accountants, Cost Accountants, and Company Secretaries.

Matters Requiring Special Resolution Under the Companies Act, 2013

Posted by Neha Redekar 19 October 2021 47790 Views

Section 114(2) provides that a resolution shall be a special resolution when that intention has been duly specified in the notice calling the general meeting or other intimation given to the members.

Can Virtual Learning Help Create Better Leaders?

Posted by CMA Mrudula M 19 October 2021 1428 Views

For the smooth running of an organization, it is essential for managers to develop certain skills to enable them to handle the sea of change and the changing needs and expectations of employers and employees.

Computation of Income under Section 44AD - Part IV

Posted by CA.R.S.KALRA 19 October 2021 13942 Views

Section 44AD provides that if a taxpayer is engaged in an eligible business and having a turnover of Rs. 2 crores or less, its profits are deemed to be 8% of the total turnover or gross receipts.

Whether Upfront Payment of Interest on Debentures Allowed as Deduction in the Year of Payment

Posted by FCS Deepak Pratap Singh 19 October 2021 1735 Views

Recurring subscriptions paid periodically by shareholders, or subscribers in Mutual Benefit Societies which fulfil such conditions as may be prescribed shall be deemed to be capital borrowed.

Tax implication on self generated goodwill when conversion of proprietor into partnership

Posted by FCS Deepak Pratap Singh 19 October 2021 4018 Views

Where proprietor business is converted into a partnership, the exclusive interest of the proprietor is reduced and the business assets become sets of the firm in which he becomes a partner.