CAclubindia Articles
GST Assessment: Types and Their Significance
Every registered person has to file return to the GST department. Once the person files the return, the next step is processing the return by the GST department.
Environmental, Social and Governance (ESG) - Need for an organization to attract various stakeholders
ESG approach provides a comprehensive and integrated approach on sustainability which emphasize not only Environmental impact but also Social and Governance in an organization.
Claiming Exemption Under Section 54F: When Religious Use turns Residential Intent
This article delves into a specific case where the assessee's claim for exemption under Section 54F was denied due to the predominant use of the building for religious purposes, namely a mosque, orphanage school, and staff quarters.
Should employees suffer incase the employer defaults in payment of TDS?
On 15.07.2014, Karnataka High Court in ITA 165/2012 directed the revenue authorities to recover TDS amounting to Rs.302 crores from the Kingfisher airlines. On 18.11.2016, the Kingfisher Airlines Limited was ordered to be wound up by the Karnataka High Court.
Jyoti CNC Automation Ltd: IPO Analysis
Jyoti CNC Automation Ltd., a name synonymous with precision engineering and industrial automation, roared onto the Indian stock market on January 9, 2024.
Different Types of Correction in TDS Return in India
In this article we are going to talk about the types of errors occurring in TDS returns and the corrections that can be made.
Supremacy Sealed: Unveiling the Impact of Innoventive Industries vs. ICICI Bank on India's Bankruptcy Landscape
In the intricate world of Indian business, distressed companies often stand at a crossroads, desperately seeking pathways to restructure and rise again. But what happens when conflicting legal paths emerge, throwing both companies and creditors into a labyrinth of uncertainty?
Section 43B(h) of Income Tax Act related to MSME (Small & Micro) - Very Important Amendment
As per the Amendment made by the Finance Act, 2023 clause (h) shall be inserted after clause (g) of section 43B which says that if assessee makes payment to micro or small enterprises beyond the limit specified in section 15 of the MSME Act, 2006
Proportionate Leave Encashment for Ex-MPSEB Employees: A Detailed Analysis
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
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.
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