CAclubindia Articles

Proportionate Leave Encashment for Ex-MPSEB Employees: A Detailed Analysis

Posted by CA Aman Rajput 17 January 2024 2178 Views

This article delves into the specific case of leave encashment for former Madhya Pradesh State Electricity Board (MPSEB) employees after its conversion into a company, analyzing the various aspects and legal arguments involved.

MSME Debt Restructuring Framework by RBI

Posted by CA Divyajeet Singh Sabharwal 17 January 2024 878 Views

A recent judgment by the Bombay High Court has shed light on a crucial nuance within this framework, clarifying the roles and responsibilities of both MSMEs and their lenders.

Different Types of Correction in TDS Return in India

Posted by Ishita Ramani 17 January 2024 10617 Views

In this article we are going to talk about the types of errors occurring in TDS returns and the corrections that can be made.

Understanding Electronic Credit Reversal and Reclaim Statement (ECRRS)

Posted by CA Rakesh Ishi 16 January 2024 12470 Views

In the intricate world of Goods and Services Tax (GST), staying abreast of changes and adopting efficient practices is crucial for businesses. One such recent development is the introduction of the Electronic Credit Reversal and Reclaim Statement (ECRRS).

How to plan your Expenses?

Posted by CA Umesh Sharma 16 January 2024 1206 Views

Planning your expenses holds significant importance. It forms the base of financial stability and empowerment. By meticulously tracking where every rupee spent, you gain invaluable insights into your spending habits, paving the way for informed decisions that align with your financial goals

Centralized Information Management System (CIMS) Return for NBFCs

Posted by Affluence Advisory 16 January 2024 6626 Views

RBI issued a circular no. CO.DOS.RPD.No.7534/33-06-001/2023-24 dated January 01, 2024 requiring all Non-Banking Financial Companies (NBFCs) to file the applicable returns on new Centralized Information Management System (CIMS) platform.

Partners, Profits, Interest and Remuneration under Section 10AA

Posted by CA Divyajeet Singh Sabharwal 16 January 2024 1578 Views

Let's delve into the legal principles at play, understand the reasoning behind the conflicting viewpoints, and chart a course towards a clear understanding of this complex tax issue.

Time limit to avail ITC in Section 16(4) - GST and Recent Judgements

Posted by CA Roopa Nayak 15 January 2024 33369 Views

In this article, the paper writer has examined the relevant decisions wrt 16(4) as well as the validity of credit availed post such due dates.

SEBI Empowers Investors with Voluntary Trading Account Freeze Functionality

Posted by CA Divyajeet Singh Sabharwal 15 January 2024 1268 Views

Recognizing this vulnerability, SEBI has announced a groundbreaking framework that empowers investors with the ability to voluntarily freeze or block the online access of their trading accounts in case of suspicious activity.

What is GSTR 10 and how to file GSTR 10?

Posted by Ishita Ramani 15 January 2024 5663 Views

In this article, we'll discuss everything you need to know about filing GSTR 10, including what it means, who needs to file, the due date, and the penalty for non-compliance.