CAclubindia Articles

Form 16 & ITR Filing: Why It's Not Enough

Posted by AISHWARYA PAWAR 07 November 2025 191 Views

Don't rely solely on Form 16 for ITR filing. Discover what it misses and what to cross-check for accurate tax returns.

SC Ruling: ITC Cannot Be Denied When Seller's Registration Is Cancelled After Sale

Posted by CA.Sangam Aggarwal 07 November 2025 6751 Views

The Supreme Court in Commissioner of Trade and Tax, Delhi v. M/s Shanti Kiran India (P) Ltd. (2025) upheld that bona fide purchasers cannot be denied Input Tax Credit (ITC) under the DVAT Act merely because the selling dealer failed to deposit tax.

Find Your PF Number: Employee's Quick Guide

Posted by Poojitha Raam Vinay

06 November 2025 627 Views

Discover simple ways to find your PF number. Learn how to check your PF details via UAN portal, UMANG app, salary slip, SMS, and more.

ODI Routes: Automatic vs Approval - Key Insights

Posted by Affluence Advisory 06 November 2025 236 Views

Understand the Automatic and Approval Routes for Overseas Direct Investment (ODI) from India. Choose the right path for your global expansion.

Complete Guide to the New GST Registration Process under Rule 14A

Posted by CA Varun Gupta 06 November 2025 7258 Views

The new Rule 14A under GST simplifies registration for taxpayers. This guide covers eligibility, documentation, application steps and the latest CBIC notification for smooth GST registration.

No Income Period Expenses: Deductions Under Section 37(1)/34(1)

Posted by Vivek Jalan 06 November 2025 595 Views

Discover if expenses incurred during a no-income period are deductible under Section 37(1) or 34(1) of the Income Tax Acts. Learn about unabsorbed depreciation....