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CAclubindia Articles


Case Law: Whether Non-Filing of 3 year Annual Form Automatically Disqualifies a Director u/s 164

Posted by CS Divesh Goyal 17 April 2025 1553 Views

This judgment reinforces the automatic nature of director disqualification due to non-compliance and highlights the legal principles governing the disqualification process.



How to File OPC Annual Return Online?

Posted by Ishita Ramani 17 April 2025 299 Views

This article will guide you on how to file the OPC Annual Return Online and its requirements.



GST Glossary: Meaning of Business, Supply, Deemed Supply and Composite Supply

Posted by CA Shiwali Dagar 17 April 2025 204 Views

(A) Any trade, commerce, manufacture, profession, vocation, adventure, wager, or any other similar activity, whether or not it is for a pecuniary benefit.



Convergence - Divergence? The Evolving Relationship Between Direct and Indirect Taxes in India - Part 1

Posted by Nitin Bhuta 16 April 2025 466 Views

In this article, the author has attempted to explore complementary or completely opposing perspectives by examining aspects such as revenue recognition of revenues and expenditures, inventories, capital expenditures (Capex), and related party transactions.



Process of Transfer of Shares of Private Company In Demat Form

Posted by CS Divesh Goyal 16 April 2025 470 Views

The author will cover the "Process and provisions of transfer of shares of Private Limited Company in Demat form instead of Physical shares" in this column.



Sky is the Limit: A CA Finalist's Journey from Indore to Times Square

Posted by Ishwin Kaur 16 April 2025 14268 Views

Shakti: Sky is the Limit celebrates the rise of female Chartered Accountants in India, highlighting their powerful contributions to the economy and society. From just 8% in 2000 to 48% today, women like Ishwin Kaur are redefining success with passion, purpose, and the divine strength of Shakti.



High Court Ruling on NBFC's Net Owned Fund Requirement: A Precedent for Regulatory Clarity

Posted by Affluence Advisory 16 April 2025 264 Views

The recent High Court ruling on the Net Owned Fund (NOF) requirement for Non-Banking Financial Companies (NBFCs) has provided much-needed clarity on the regulat...



Taxable Event of GST

Posted by CA Shiwali Dagar 15 April 2025 401 Views

"Taxable event" is that on happening of which the charge is fixed. It is that event which, on its occurrence, creates or attracts the liability of tax.



"Tariff" karu kya Uski, Jisne mera portfolio laal kiya hai!

Posted by CA Umesh Sharma 15 April 2025 425 Views

On April 2, 2025, President of United States of America Donald Trump imposed reciprocal tariffs at the rate of 34% on China, 27% on India, 20% on the European Union, and 24% on Japan and other countries.



Impact of Fuel Cess on Consumer Purchasing Power

Posted by Kotte Murali Krishna 15 April 2025 123 Views

The cess on petroleum products paid by a manufacturing company to the transporter of input goods becomes part of the cost of sales, as it cannot be claimed as Input Tax Credit (ITC).




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