CAclubindia Articles

Navigating GST Compliance in Sponsorship Services

T Ashalatha 20 June 2024 at 08:42

This article delves into the critical aspects of sponsorship under the Goods and Services Tax (GST) regime in India, as the implications of GST on sponsorship services have a profound impact on both the sponsors and recipients, requiring a comprehensive understanding of the tax regime.

Section 135: Excel Guide to Companies Act

Ishita Ramani 20 June 2024 at 08:33

In this article, we will review Section 135 of the Companies Act, 2013 comprehensively, along with the CSR provisions, amendment rules, and other relevant details.

Tax Implications On Shares Issued At Discount

FCS Deepak Pratap Singh 19 June 2024 at 08:35

The issue discussed herein, though having significant commercial implications, has not been subject to much judicial interpretation.

Can a Firm be partner of another firm?

FCS Deepak Pratap Singh 18 June 2024 at 08:43

A partnership firm is governed by the Partnership Act, 1932, and the partnership deed is executed between the partners (a partnership deed can be in oral or written form; however, in the state of Maharashtra, a written agreement is required).

Navigating Your NRO Account: Guide for NRIs

CA Arun Tiwari 18 June 2024 at 08:43

Here's a detailed breakdown of the types of payments you can receive and make from your NRO account.

Know the Key Differences between MOA and AOA

Ishita Ramani 18 June 2024 at 08:43

Each entrepreneur looks forward to the first stage of launching a company: company registration as a legal entity. Important legal documents that specify acceptable activities and limitations provide direction for businesses.

Don't Slip in this Income Tax Cum Rainy Season!!

CA Umesh Sharma 18 June 2024 at 08:43

Income Tax Forms are now available for filing returns before the due date of 31st July 2024. One should be prompt in tax compliance and shall take proactive steps to ensure his Income Tax return is filed not only within the due date but also all particulars have been duly considered in his return.

Education and its Allied Activities - Exemption from GST

CA Roopa Nayak 17 June 2024 at 10:17

In this article, the author examines whether the GST exemption is also applicable for all the other supplies and services provided by educational institutions.

Maximising Value through Minimising Financing Costs

Priya Garg 17 June 2024 at 08:44

In this article, we will explore how minimising financing costs is synonymous with maximising the value of the underlying securities, providing you with valuable insights and strategies to optimize your investment portfolio.

GST on Development rights under JDA and recent developments

CA Roopa Nayak 17 June 2024 at 08:34

In a joint development agreement (JDA) on an area-sharing basis, the landlord and LL enter into an arrangement whereby the developer is allowed to enter the land or the possession is handed over, and the developer given an irrevocable right to do development work. [nomenclated here as "development rights or DR"] of the construction of of a complex building.