CAclubindia Articles

Lapse of unutilised input tax credit on account of inverted duty rate structure unlawful - Gujarat HC

Priyanshi Desai 06 August 2019 at 11:29

Legal ProvisionsSection 54(3) of CGST Act, 2017 provides for refund of unutilised input tax credit in following 2 circumstances Zero rated supplies of goods and..

Deep analysis of Sec 194N - TDS on cash withdrawal exceeding 1 crore

Shrikant Toshniwal 05 August 2019 at 12:26

INTRODUCTION The Finance Ministry in order to discourage cash transactions and move towards less cash economy, it is proposed to insert a new section 194N in th..

Break the vicious circle of anxious thought cycle before results

Vaishali Dhek 05 August 2019 at 11:00

CA Final November 2019 and CA Intermediate November 2019 results will be out anytime soon. It's a very stressful time for students. Waiting for results is even more stressful than appearing for an exam. This article tells you how to break the vicious circle of anxious thought cycle before results.

Stricter CSR Laws as per revised Companies Act

Manju Laur 05 August 2019 at 11:00

The Parliament has passed amendments to Companies Act and the bill now advocates for stricter laws for CSR. Amendme

CA vs MBA - A perennial debate that completely misses the point

kartik 05 August 2019 at 11:00

CA vs MBA is a debate that seems to have been around for ages. Members of the CA fraternity fly into indignation if they are told that an MBA dwarfs their quali..

Amendment through Companies Amendment Second Ordinance 2019

Manju Laur 05 August 2019 at 11:00

Re-categorising of offences: ..

Treatment of discounts under GST

Bhupendra Choudhary 05 August 2019 at 10:49

Introduction:In this article we will discuss the treatment of following discounts under GST: Discounts at the time of supply/sale Post-sale discounts Discount..

Procedure of converting Public Company into Private Company

CS Ekta Maheshwari 05 August 2019 at 10:49

In this write-up, we have discussed the detailed process for converting a Public company into a Private company.Features of a Private Company:- It can have upto..

How You Can Apply for a Personal Loan in UAE without Company Listing?

Guest 05 August 2019 at 10:48

Banks & non-banking financial institutions offer personal loan to any individual who meets the eligibility criteria decided by them. It is very vital to be ..

Company Secretary as a career

CS Dharmesh Vankar 02 August 2019 at 11:05

Server means a person or thing that serves. Another meaning of server is that a computer or computer program which manages access to a centralized resources or ..