CAclubindia Articles

Section 16: Understanding ITC Eligibility under GST

Posted by Rajagopal K 05 July 2025 1069 Views

This guide simplifies the provisions of Section 16 for easier understanding.

ROC Compliance for Startups and Private Limited Companies in India

Posted by certifications bay 05 July 2025 326 Views

This article provides a detailed overview of the key ROC (Registrar of Companies) compliance obligations applicable to startups and private companies in India, common compliance pitfalls, and the legal consequences of non-compliance.

Section 143 of the Income Tax Act

Posted by Jatin Pal 05 July 2025 1520 Views

Learn about the four major types of income-tax assessments under the Income-tax Act - Section 143(1) summary assessment, Section 143(3) scrutiny assessment, Section 144 best judgment assessment, and Section 147 income escaping assessment.

IGST Refund not received? Risky Exporter Alert by DGARM Could Be the Reason!

Posted by CA Sachin M Jain 04 July 2025 735 Views

Chintamani's IGST refund is stuck! CA Sachin explains how 'Risky Exporter' alerts by DGARM impact genuine exporters & how to resolve refund delays.

Start-up Founders Allowed to Retain Share-Based Benefits: What's Permitted and What's Not

Posted by Affluence Advisory 04 July 2025 99 Views

Learn what share-based benefits startup founders can retain under the latest tax and compliance rules. Know what's permitted and what's restricted for ESOPs and other incentives

All About the Taxation of a Partnership Firm

Posted by CA.Sangam Aggarwal 04 July 2025 1266 Views

This article provides a comprehensive guide to the taxation of partnership firms, covering everything from the basics of firm-level taxation to the treatment of partner remuneration, capital contributions, and taxability upon retirement or reconstitution.

Mangoes, Misinterpretations & the Law: Gujarat HC serves a tangy verdict on GST!

Posted by CA Saurabh Jadhav

03 July 2025 666 Views

The Gujarat High Court has ruled that "mango pulp" is taxable at 12% GST, not 5% as claimed by the supplier.

Gulzar's Poetic Wisdom: A Source of Inspiration for CA Professionals

Posted by Raj Jaggi

02 July 2025 1601 Views

Explore timeless lessons for CA professionals from Gulzar's songs and poems on resilience, empathy, observation and purpose-driven success.

Key information about Dispute Resolution Commission

Posted by Jatin Pal 02 July 2025 172 Views

DRC focus mainly on small and medium taxpayers to resolve their tax disputes in a faceless, efficient, and taxpayer-friendly manner. DRC functions under Ministry of Finance, Government of India. 18 DRCs correspond exactly to the 18 Pr. CCIT regions