CAclubindia Articles


ITC - Is the meme stock worth its weight?

  Shubham    06 January 2022 at 10:54

In the social media-driven age, most of us would have come across memes relating to the stock of ITC Limited. These are mainly fuelled by the fact that despite being one of the favourite stocks of the fundamental analysts, the stock price has been relatively flat as compared to the market as a whole.



Use of framework in preparation and presentation of Financial Statements

  CAFinal Intros    06 January 2022 at 10:10

Framework in general is a statement of generally accepted theoretical principles which form the frame of reference for a particular field of enquiry.



Important Updates and Due Date Compliances under GST for January 2022

  Tarun Kr. Gupta    06 January 2022 at 09:42

Please find below the important clarifications/ amendments issued by the Government on GST in December 2021 along with compliance timelines in January 2022



Why Should I Save Money? Is Saving Important?

  Dibyanshu Dhanuka    06 January 2022 at 08:43

Why should one save money? I earn enough to meet my monthly expenses so why should I save? Is saving important? Why not live paycheck by paycheck? These are some of the questions that we are going to discuss in this article.



Relief under double taxation avoidance agreement

  FCS Deepak Pratap Singh    06 January 2022 at 08:43

The Income Tax Act, 1961 provides for taxation of a certain income earned in India by Mr. X a non-resident. The DTAA, which applied to Mr. X provides for taxation of such income in the country of his residence. Examine, is Mr. X is liable to pay tax on such income earned by him in India?.



Important GST updates applicable w.e.f 1st January 2022

  CA DIVYADARSHI KUMAR    05 January 2022 at 15:25

The article covers the important GST updates applicable w.e.f 1st January 2022



Transfer of property for less than stamp duty value - Some implications

  FCS Deepak Pratap Singh    05 January 2022 at 10:45

Sections Involved: 43CA, 50C & 56(2)(x) of Income Tax Act, 1961. Sale /Transfer of land or building on consideration less than Stamp Duty Value



Summary of GST changes w.e.f. 1st January 2022

  Praveen Sharma    05 January 2022 at 08:39

GST regime will see a host of tax rate and procedural changes coming into effect from January 1, 2022. In this regard, some of the important changes have been mentioned for your reference.



Process of Formation & Registered Gratuity Trust

  Rajesh Kumar    05 January 2022 at 08:39

Steps for Formation of Gratuity Trust



Genesis of Revision order of CIT U/s 264 of IT Act 1961

  CA, CPA (USA) Shikhar Garg    05 January 2022 at 08:39

Section 264 of the Income Tax Act provides, Powers to the Commissioner of Income Tax (CIT) to exercise the order in favour of the assessee.