Popular Articles

Effects of notice issued under section 153A of the Income Tax Act 1961

Dilip K Raina 17 February 2020 at 10:05

Effects of notice issued under section 153A of the Income Tax Act 1961

Development agreement is also an agreement for sale subject

Rupesh Srivastava 01 July 2014 at 12:34

Recently Hon`ble High court held, The development agreement is also an agreement for sale subject to certain conditions. In short, it is an agreement for conditional sale. (i) Whether the suit at the instance of a developer is not maintainable

CA - Simplified by Yoga

Member (Account Deleted) 16 March 2010 at 11:17

Chartered Accountancy profession is built around Discipline and Firm Dedication to excellence. Passing examinations is not as difficult as to maintain the driving force that keeps one going towards one’s goals. The feeling of being charged up

Fishing inquiries unconnected with reasons

Amit Bajaj 01 August 2012 at 11:36

It is generally seen in the reassessment proceedings u/s 147 of Income Tax Act, 1961, the assessing officers tend to make inquiries and ask ques

Case Study: Merger of LLP with Pvt. Company

CA Nirmit Sharma 01 August 2018 at 11:34

Facts: Application was filled in NCLT Chennai u/s 230-232 of Companies Act 2013 for the proposed scheme of amalgamation of M/s. Real Image LLP ('Transferor

Minority Shareholders In A Company - the protection?

Durga Rao 15 December 2010 at 17:01

I have been continuously focusing at the complications in the corporate world and especially about the protection to the shareholders in a Company. I have seen cases where the majority does everything in order to deny the rightful share of the mino

Inclusion of Reimbursable Expenses

CA.Manindar Kakarla 06 February 2013 at 11:44

Inclusion of reimbursable expenses in the value of taxable services: CA. Manindar Introduction: It is quite common that service providers incur certain expenditure in the course of providing taxable services. These would be reimbursed by the servi

Learn the Art of writing in exams

Asvita 17 December 2019 at 11:43

Where did I go wrong in spite of studying so Hard? Why I was not able to crack the paper? Are these questions racing against your head? In this article, you will learn about the art of writing in CA Exams.

Input tax credits - GST Vs CENVAT credit

Madhukar N Hiregange 09 November 2017 at 10:42

ITC availment/ optimisation would ensure that the business margins are intact. Industry needs to represent to get restrictions removed.

Recent Slowdown in ITR Processing: Tax Refunds on Hold

Poojitha Raam Vinay 19 November 2025 at 15:45

ITR refunds for FY 2024-25 are delayed as CBDT tightens verification, flags high-value claims, checks AIS/26AS mismatches, and upgrades systems. Learn why refunds are slower and what taxpayers can do to avoid delays.