CAclubindia Articles

Difference between GSTR-1 and GSTR-3B

Posted by Ishita Ramani 17 July 2023 32023 Views

Taxpayers file several types of GST returns annually, but this blog will focus on GSTR-1 and GSTR-3B. This article will explore the differences between the two....

Depreciation allowance under section 32 of the Income Tax Act, 1961

Posted by CA CMA CS Ram Pavan Kumar Melam 17 July 2023 521691 Views

Depreciation is an allowance on capital assets acquired and put to use and not an expenditure unlike repairs to machinery, plant or furniture. It need not be incurred by the assessee

Family Ties and Corporate Finances: Understanding Loans from Directors and Relatives

Posted by Pankaj Devnani 17 July 2023 3270 Views

When the lines blur between personal and corporate finances, questions about conflicts of interest and fairness arise. Loans from directors and their relatives pose intriguing challenges, emphasizing the need to navigate this terrain with care and comprehension.

Cost Audit And Records - Section 148 Of The Companies Act, 2013

Posted by Neha Redekar 17 July 2023 108006 Views

The Companies (Cost Records and Audit) Rules, 2014 are applicable to every registered company which is engaged in the production of goods or providing services listed in Table-A or Table-B of Rule 3.

LLP and Partnership Firm: Meaning and Differences

Posted by Ishita Ramani 17 July 2023 5568 Views

In this article, we will discuss the LLP and Partnership Firm with some differences.

From Aspiring CA to Business Enthusiast: Embracing Challenges and Growth

Posted by Karan Khatri 17 July 2023 1810 Views

Back in my 9th standard, the world of accounts, tax, costing, and finance intrigued me. Inspired by two accomplished brothers in my neighborhood who had become CAs, I became determined to follow in their footsteps.

Risk-Based Internal Audit: Strengthening Governance and Enhancing Organizational Resilience

Posted by Sundaran.D 15 July 2023 2636 Views

This article explores the concept of risk-based internal audit, its benefits, and its role in enhancing organizational resilience.

Big blow to Service Tax Department as Mumbai CESTAT remands major case for fresh adjudication!

Posted by Abhishek Raja 15 July 2023 3407 Views

The legality of the order made by the Commissioner of Service Tax, Mumbai-VII is under scrutiny in this appeal.

Demystifying TDS: A Comprehensive Guide to Forms, Returns, Challans, Due Dates and More

Posted by Nikita Agarwal 14 July 2023 4888 Views

This research provides a comprehensive overview of Tax Deduction at Source (TDS), covering various aspects such as forms, returns, challans, due dates, and related information.