CAclubindia Articles
ISD and Budget 2024 Proposal under GST
In this background, the Budget 2024 has proposed amendment to make distribution of common credit mandatorily by ISD route. This proposal is yet to be notified. The author has examined the ISD concept and the implications of the latest proposals.
Decoding Slump Sale: Merger Implications under Companies Act & Income Tax Act
Slump Sale means the transfer of one or more undertakings against a lump sum consideration without values being allocated to the individual assets and liabilities.
All about TDS Returns and its Filing Procedure
TDS is required to be deducted by a person for certain payments made by them. Every Assessee who has deducted TDS is required to file TDS Returns. TDS Returns are quarterly statements, which contain the information pertaining to TDS deducted and deposited. It is submitted by person who deducted TDS i.e. TDS deductor.
Highlights Of Finance Bill 2024
The Finance Bill 2024, presented by the government, outlines crucial financial policies and measures aimed at steering the country's economic trajectory. Here are the key highlights that will significantly impact various sectors and shape the fiscal landscape in the coming fiscal year.
Differences Between Trademark Assignment & Trademark Licensing
Let's take a look at the benefits of trademark licensing and trademark assignment, and then move on to the differences.
Top 3 changes in Income Tax brought about by Interim Budget 2024
In the interim budget 2024, our honourable FM Shmt. Nirmala Sitaraman highlighted some of the achievements of BJP government over a period of 10 years, emphasising on increase in direct tax collections
How to file an appeal before ITAT
Filing an income tax appeal before the Income Tax Appellate Tribunal (ITAT) is a crucial step for taxpayers seeking resolution on disputed tax matters. The relevant section that governs the filing of an appeal before the ITAT is Section 253 of the Income Tax Act. Here's an overview of Section 253:
Powers of the CIT(A) Limited to AO's Scope under Section 251 of Income Tax Act
Powers of the CIT(A), of enhancement under section 251 of Income Tax Act is restricted to the matter dealt with by the AO
3 Important Changes in GST brought through Interim Budget 2024
The government had introduced a term "Amrit Kal" in Budget speech 2023 and called the next 25 years as “Amrit Kal” and had stated in its o
Budget 2024-25: Key Highlights
Union Finance Minister Nirmala Sitharaman presented her sixth Budget on February 1. This was an interim budget ahead of the general elections later this year. It was focused on youth and women empowerment, while maintaining fiscal consolidation and continuing capex.
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