CAclubindia Articles

Overview of the Legal Framework Governing Cost Records and Cost Audits in India

Affluence Advisory 24 March 2025 at 08:31

Introduction:The Significance of Cost Audit and Cost Records in Modern Businesses:In today’s competitive business environment, effective cost management i

Key Considerations Before Investing in Tax-Saving Instruments

Rashmi 24 March 2025 at 08:31

Before investing, review your EPF contributions, home loan principal repayments, and children's tuition fees, which may already help you reach the ₹1.5 lakh limit under Section 80C.

The Dead Horse Theory

CA Rakesh Ishi 22 March 2025 at 10:20

The Dead Horse Theory is a metaphor that is sometimes used in the context of business management or organizational behaviour to explain situations where a company or team continues to invest time, effort, and resources into something that is clearly no longer viable or effective

Challenges in GST Adjudication: A Call for Reform

CS Advocate Abhishek Goyal 22 March 2025 at 08:34

To me, the adjudication process under GST, apart from the prolonged non-constitution of the GST Appellate Tribunal (GSTAT), remains one of the most prominent yet disappointing aspects of the tax regime.

New Tax-Free Travel Perks for Employees in the Income Tax Bill, 2025

Rashmi 22 March 2025 at 08:34

The Income Tax Bill, 2025 introduces an important update regarding tax-free benefits for employee commuting. This change removes ambiguity and makes it easier for both employees and employers to understand which travel expenses are exempt from tax.

Taxation of Digital Marketing Services: 44AD vs. 44ADA

CA. Bhavik P. Chudasama 21 March 2025 at 09:37

Digital marketing has become an essential industry, with professionals and agencies offering services like search engine optimization (SEO), social media marketing, paid advertising, and content marketing.

Finance Bill 2025: Key Tax Reforms for Charitable Trusts and Their Impact

Rashmi 21 March 2025 at 08:33

Here's a detailed look at the key amendments and what they mean for charitable organizations.

Top 10 Reasons Why Online Brand Registration is Important

Ishita Ramani 21 March 2025 at 08:33

This article briefs on the top 15 reasons why Online Brand Registration is important.

Double Taxation Avoidance Agreement: Rules & Tax Relief Benefits

Chaitra Seetharam 20 March 2025 at 13:59

Double Taxation Avoidance Agreements (DTAAs) typically outline Special Tax Rates, commonly called withholding tax rates, applicable to specific income types such as dividends, interest, royalties, and technical service fees.

Navigating the Complexities of Outward Secondment Arrangements in India: Tax and GST Implications

CA. Shivam Agrawal 20 March 2025 at 08:35

In this article, we will explore the tax and GST implications of outward secondment arrangements in India, with a focus on Service Permanent Establishment (PE) and Fees for Technical Services (FTS), and examine how these implications are influenced by the provisions of DTAAs between India and other countries.