Popular Articles

Application of Panchatantra Stories: Part-2

Lekshmi 05 December 2011 at 16:57

Attractive, short, and full of wisdom- these can be some of the superlatives that can be used to describe the Panchatantra stories. In the second series of this article, I am taking four stories from

The Biggest and the Best investment on oneself in the New year

Raghunandan N 02 January 2019 at 11:37

We all have read Newton's Third law of motion- "Every action has an equal and opposite reaction&rdq

GST Portal Issues - Did you also face a technical failure while filing GSTR-3B for September 2020?

Aishna Kukreja 22 October 2020 at 10:04

The GST Portal experienced a major technical failure when users were filing their GSTR-3B return for Sept 2020. However, is there a reason for it? What lies ahead for the taxpayers? Is a technical failure of this magnitude justified?

Point of taxation for KKC

CA Hitesh Sachdev 09 August 2016 at 11:20

Remember that as per R. 66B, ST shall be levied on service provided or agreed to be provided (advance payment) and so erstwhile Rule 7 was against the essence o..

Adjudication of penalties

CS Divesh Goyal 29 April 2015 at 10:47

Adjudication of Penalties is New Concept under Companies Act, 2013. In earlier Companies Act, 1956, there were no such provisions like this. As all of us are aware that Compliances and governance has been increased under Companies Act, 2013. Minor no

Analysis of Form 3CA, 3CB and 3CD - Part 1: Form 3CA

Vivek Agarwal FCA, CS, LLB 05 November 2020 at 15:46

Tax Audit Report in Form No. 3CA is applicable, where a person having business/profession, is required to get its accounts audited under any law.

Income Tax Slab Rates for FY 2020-21

CA Sanya Kapoor 06 June 2020 at 09:44

Concessional Income Tax Slab Rates for FY 2020-21 was notified by the FM in her Budget Speech. The new concessional tax rates can be availed without claiming certain deductions and exemptions.

What are the Consequences of Non-Filing of GSTR-1 on time?

Abhishek Raja 12 August 2023 at 14:21

In the world of Goods and Services Tax (GST), filing accurate and timely returns is crucial for every registered taxpayer. Timely filing of GST Return is equally important as there are severe consequences not only for the Registered Taxpayer who has missed the deadline but also for the recipient of supplies.

Small Company with a Big Concept

Sundharesan Jayamoorthi 30 July 2015 at 10:32

Small company is a concept introduced in the Companies Act 2013 and the definition of Small Company is provided under section 2 (85), which reads as

Ascertaining 'Oppression' under section 397 of Companies Act

Durga Rao 18 January 2011 at 11:05

The study of various judgments of High Court and Supreme Court under section 397/398 of Companies Act, 1956 speak volumes about the complications in dealing with the cases of oppression and mismanagement under section 397/398 of Comp