CAclubindia Articles

Case Study on IBC 2016

FCS Deepak Pratap Singh 13 October 2022 at 08:56

The IBC,2016 is a comprehensive Code for dealing with insolvency of Corporates, Individuals and others

Corporate Compliance Calendar for the m/o October, 2022

CS Lalit Rajput 12 October 2022 at 09:34

Corporate Compliance Calendar for the month of October, 2022

Fake tax invoice under GST

CA Deepak Kumar 12 October 2022 at 08:42

Fake Invoice refers to a 'Non-compliant GST Invoice'

Common Non-Compliances of Financial Reporting: Equity & Liabilities - Part 3

CA Rakesh Ishi 11 October 2022 at 15:50

Common Non-Compliances of Financial Reporting: Equity & Liabilities

Case Study - CSR (Companies Act 2013)

FCS Deepak Pratap Singh 11 October 2022 at 08:55

The corporates are nowadays considered as Corporate Citizen and stakeholders expect them to follow rules, regulations and other social welfare statutes of the land same and applicable to the citizen of India. They are using resources such as human, economic, governmental, social and natural to earn profit.

Opportunities at ICAI for CAs

CA Rakesh Ishi 10 October 2022 at 14:03

To improve the financial reporting practices in the country, the ICAI has constituted Financial Reporting Review Board (FRRB)

Section 17(5) of the CGST Act, 2017

CA Amit Harkhani 10 October 2022 at 09:49

As per Section 2(76) of CGST Act, 2017 Motor vehicle shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988.

Whether cryptocurrency is goods or service & taxability under GST Act 2017

FCS Deepak Pratap Singh 10 October 2022 at 08:37

As you are aware taxable event in GST is supply of goods or services or both. Various taxable events like manufacture, sale, rendering of service, purchase, entry into a territory of State etc. have been done away with in favour of just one taxable event i.e. supply.

Section 235 of Companies Act - Power to acquire shares of shareholders dissenting from the scheme or contract approved by the majority

Shajathali S 10 October 2022 at 08:37

When a company acquires shares or gets assent from not less than 90% of shareholders of the transferor company, then the transferee company has right to acquire the balance 10% shares from the shareholders those who dissent from the acquisition offer made by the transferee company.

Supply From DTA to SEZ or SEZ to DTA under GST

CA Amit Harkhani 08 October 2022 at 14:01

As per Section 7(5)(b) of the IGST Act, 2017 says that Supply of goods or services or both made to or by a Special Economic Zone developer or a Special Economic Zone unit shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce.