Popular Articles

Delhi HC allows rectification of GSTR-3B in the month to which the mistake relates

PARUL 15 May 2020 at 10:27

The Delhi HC in the matter of Bharti Airtel Ltd vs UOI, allowed the rectification of mistakes in GSTR 3B in the same month to which the mistake pertains reading down para 4 of Circular No. 26/26/2017-GST which restricted it to the month of actual finding of mistake.

Cross border merger under companies act, 2013

CS Peer mehboob 18 April 2017 at 11:19

Introduction:The merger provisions are contained in Chapter XV of the Companies Act, 2013, containing Sections 230 to 240, which deals with �Compromises,

Tax Implications of Trading in Securities

CA Santhosh Gupta Kethepalli 17 August 2020 at 10:10

With the rise in online trading avenues as well as investor awareness, a larger number of people are now channeling their investments into the financial markets.

Fraud under provisions of Companies Bill 2012

CS DHANAPAL 13 August 2013 at 12:48

STRINGENT PUNISHMENT FOR FRAUD UNDER COMPANIES BILL 2012 The Objective of any Company law is to help the development of Companies on healthy lines so at to attain the ultimate ends of the social and economic policy of the Government and also to eq

Taxability of salaried individuals

Tony John 31 May 2016 at 10:59

SALARY AND TAXABILITY What is previous year?Previous year means financial year starting from 01 April and ending on 31st March. Eg. The current previous year is 2015-2016. What is Assessment Year?Every previous year shall have an assessment year. A

GST Advantages for Startups and Small Businesses

Anil Tanwar 19 April 2019 at 11:19

GST was rolled out in India to change the circuitous tax assessment framework. Further, GST was introduced with a slogan of One Nation One Tax to ease the comp..

The impact on affordable housing in GST regime

CA Vipin Garg 04 July 2017 at 11:05

Measures for promoting affording housing�It is proposed to exempt service tax on construction of affordable houses up to 60 square meters under any scheme

GST Relaxations 2.0 decoded!!

Jayesh Prakash P 04 June 2021 at 11:42

The Central Board of Indirect Taxes and Customs, via several Notifications dated 1st May 2021 and 1st June 2021, has provided relief to taxpayers due to COVID-19. Same has been listed in this article.

Corporate Loans & Applicability of Section 185 & 186

Dipen Thakkar 05 June 2020 at 10:24

After the introduction of Section 185 and 186, transactions related to inter-company loans and guarantees become complicated to go ahead along with the compliance to such provisions.

Ace Financial Reporting Paper this time

Garima Singhal 03 December 2020 at 09:45

In this article, we discuss some of the important chapters of Financial Reporting and some tips on how you can pass your next FR CA Exam with flying colors.