CAclubindia Articles

Avoiding Wrongful Refund Claims: Essential Tips for Tax Filers

Mitali 29 April 2025 at 12:59

Are you making the right claim of refunds in your Income Tax Return - Here are the key points which you are required to know before filing your Income Tax Return!

Waiver of Right to Receive Dividend under the Companies Act, 2013

CS Divesh Goyal 29 April 2025 at 09:47

This article provides a comprehensive legal overview of the concept of dividend waiver, its treatment under Indian corporate jurisprudence, procedural mechanism, implications, and judicial precedents

Export Incentive SCNs under FTDR Act: Validity Checks, Responses and Legal Remedies

Gaurav Arya 29 April 2025 at 08:38

Show Cause Notices (SCNs) are being issued for recovery of duty credit scrips under SEIS/MEIS. Learn how to assess their validity, key legal defenses, and response strategies under the FTDR Act, 1992. Stay informed on jurisdiction, limitation periods, and legal remedies.

Remedies for Violation of Natural Justice in Tax Proceedings

CA Shiwali Dagar 29 April 2025 at 08:29

Explore key remedies for taxpayers under tax laws: statutory appeals (Section 246A IT Act, Section 107 CGST Act), writ petitions (Article 226 Constitution), rectification applications (Section 154 IT, Section 161 GST), and revision petitions (Section 264 IT, Section 108 GST), with recent 2023–2024 case law insights.

Rules are Out: Hope GST Appellate Tribunal Start Soon!

CA Umesh Sharma 29 April 2025 at 08:25

Arjuna asks Krishna about the long-awaited GST Appellate Tribunal (GSTAT) and the struggles faced by taxpayers in resolving disputes. Krishna explains the challenges, recent notifications, and the hope for faster, affordable justice through the soon-to-be operational GSTAT.

Old vs New Tax Regime: How to Choose the Best for FY 2025-26

CA.Sangam Aggarwal 28 April 2025 at 08:29

In this article, we will explore both tax regimes, compare the available exemptions and deductions, and help you make an informed decision based on your income structure and eligible benefits.

Why are Forms AOC-4 and MGT-7 Important for OPC Annual Return Filing?

Ishita Ramani 28 April 2025 at 08:29

This article helps to understand why Forms AOC 4 and MGT 7 are important for OPC Annual Return Filing.

Smarter Audits: How AI is Transforming Cost Efficiency Detection

Affluence Advisory 28 April 2025 at 08:29

Cost Auditing is crucial for businesses to uphold financial discipline, adhere to regulations, and enhance their cost management practices.

GSTAT- Procedural Framework and Legal Provisions Governing GST Appeals

CMA Navneet Kr Jain 26 April 2025 at 08:34

Recently, the government initiated a few actions to ensure the operationalisation of the GSTAT mechanism. Now the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 (GSTATPR) have been released.