CAclubindia Articles
Case Study: Revenue Recognition
The entity ABC is a public limited company domiciled in India. The Government of India holds 52% in the paid-up equity capital of the company as of 31st March, 2023
Potential Changes in GST Slabs: 12% vs 18% GST Slabs
A ministerial group is thoroughly reviewing GST rates in the 12% and 18% brackets. Decisions on potential changes are expected by the end of September.
GST Taxpayers Without Valid Bank Account to Be Barred from Filing GSTR-1 from 1st September
From September 1, 2024, GST taxpayers must have a valid bank account linked to their GST registration to file GSTR-1.
Buyback of Shares - Process and Taxation
The buyback of shares is a corporate financial strategy where a company repurchases its own shares from existing shareholders. This process reduces the number of outstanding shares, thereby increasing the ownership stake of remaining shareholders.
Unpaid and Unclaimed Dividend - Treatment and Transfer to Investor Education and Protection Fund IEPF
The shareholders in a Company except a Company registered under Section 8, are eligible to get a portion of the Company's profit depending on the number of shares held, this is known as a dividend. It is a distribution of gains by a Company to its members/shareholders.
Removal of Auditors under the Companies Act, 2013: A Comprehensive Legal Analysis with Case Law
This article provides an exhaustive legal analysis of the process and conditions for the removal of auditors under the Companies Act, 2013, supported by relevant case law that elucidates the application and interpretation of these provisions.
Bursting the Handi of Fake GST Registration!!
Celebrate Janmashtami with Krishna's wisdom on good triumphing over evil. Discover the government's second special drive against fake GST registrations and its role in combating fraud in the GST system, much like breaking the Dahi Handi to reveal hidden treasures.
Case Study: Short Term Leases
Entity X (lessee) enters into a lease with Entity Y (lessor) for two assets namely, Asset A and Asset B, with 10 months non-cancellable term with an option to extend the lease for 5 months. The lease does not have a purchase option.
Unified Pension Scheme (UPS)
Under the new scheme, staff will receive 50 percent of the average basic pay of their last 12 months before retirement as a pension; provided they have served for a minimum of 25 years.
Secure Your Future: National Savings Certificate (NSC) Benefits, Pension Strategy and Tax Advantages
This guide highlights the benefits of NSC, including tax advantages and a strategy to create a pension-like income, emphasizing its value as a stable, secure investment option.
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