CAclubindia Articles

Complete guide on Restaurant & Registrations: Series I

Yash Jain 09 October 2019 at 11:21

The Complete guide series has been started to enlighten budding entrepreneurs, startups, investors in relation on restaurant industry, towards the field of Accounts, Taxation and several inputs, recommendations, suggestions provided by some of the entrepreneurs in the said industry.

Applicability of Insolvency and Bankruptcy Code, 2016 to charitable Institution in India

Dilip K Raina 09 October 2019 at 11:21

The legal framework prior to the Insolvency and Bankruptcy Code, 2016 (IBC) was not effective to help timely recovery of defaulted and bad assets resulting not only delayed justice but also caused the undue strain on the Indian credit system.

Tax Relief curtailed for amount in arrears in SVLDRS - Circular issued adding ambiguity

Bimal Jain 09 October 2019 at 10:48

The Government announced the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ("SVLDRS, 2019" or "the Scheme") as a part of the recent Union Budget on..

Type of Refunds and Time period to Apply in GST

CA Robin Garg 08 October 2019 at 16:23

Know about all the refunds that can be claimed under GST and the time limit to claim the same.

Taxation of gifts as per income tax

CA Himanshu Gandotra 08 October 2019 at 16:23

In today's scenario the custom of gift sharing is in much trend. Also since Diwali festival is approaching, many people exchange very valuable gifts.

The IL&FS Default-Part 2

Anuj Rakheja 08 October 2019 at 16:23

The IL&FS Default – A financial analysis In the part 2 of the article on the IL&FS default, I have tried to analyse the financials of IL&FS (H..

Treatment of impairment loss while preparing financial statements as per AS, IND AS & IFRS (Latest)

CMA SIVAKUMAR A,ACMA. 08 October 2019 at 16:23

Impairment means weakening of Asset. As per INDAS and IFRS Standards, entities should include impairment loss in the financial statements.

PMC crisis - An indepth analysis

CA Rohit kapoor 07 October 2019 at 18:49

An in depth analysis of the PMC Bank Fraud Case. Know why RBI took an action against PMC and what HDIL has to do with the PMC Bank.

"Nine" important changes in GST in "Navratri"

CA Umesh Sharma 07 October 2019 at 18:49

Karneeti- Part 306. Understand all the new notifications issued by the government in GST and how to go forward with them.

Clarification if NIL refund claim has already been filed

CA Shubham Kumar 07 October 2019 at 18:49

A clarification issued by the CBIC vide circular no. 110/29/2019 -GST, dated: 3rd October, 2019 on filing of refund application through form GST RFD-01 if Nil refund application already filed by the applicant.