CAclubindia Articles

Section 19 of CGST Act 2017: Taking ITC in respect of inputs and capital goods sent for job work

Posted by Harsh Kaushik 25 April 2023 13962 Views

Section 19 of the CGST ACT 2017 talks about the availability of input tax credit by the principal in respect of goods sent to the job worker.

Declaration and payment of dividend under Companies Act 2013

Posted by Vaishali Jain 25 April 2023 113078 Views

Dividend can be defined as the sum of money paid by a company, to its shareholders, out of the profits made by a company, in the proportion to the amount paid-up on the shares held by them (Sec-51).

Export of services under GST to foreign entities vs branch offices

Posted by CA Roopa Nayak 25 April 2023 14269 Views

Export of services to foreign entities vs branch offices

Slump Sale under GST - An Overview

Posted by Neethi V. Kannanth 25 April 2023 13017 Views

Slump sale is not defined under GST law. It simply means 'transfer of a business as a going concern' to cover all the transactions of business transfer.

Taxation Aspect of Mergers and Amalgamation

Posted by CMA. CS. Sanjay Gupta 25 April 2023 473235 Views

Taxation Aspects of Mergers and Amalgamations Under Income Tax Act, 1961 Section 2(1B) of Income Tax Act defines amalgamation as merger of one or more companies with another company or merger of two or more companies to from one c

XBRL in India - Applicability, Documents, Timeline, Process, Penalty etc.

Posted by Narendra Shah 25 April 2023 7002 Views

XBR is a data-rich dialect of XML (Extensible Markup Language), the universally preferred language for transmitting information via the Internet.

Web-based Form DPT-3 as per New Rules

Posted by Affluence Advisory 25 April 2023 9283 Views

Ministry of Corporate Affairs "MCA" has vide its notification dated 29th August, 2022 amended the Companies (Acceptance of Deposits) Rules, 2014 and introduced the new Web-based form DPT-3 under section 73 of Companies Act, 2013.

Lessons for auditors on professional conduct

Posted by Rashmi 25 April 2023 3183 Views

The National Financial Reporting Authority (NFRA) in India has imposed a penalty of ₹300,000 on the statutory auditor of now-de-listed company SRS Ltd, along with a three-year ban on taking up statutory or internal audits of any company, for alleged professional misconduct and lapses in the FY18 audit of the company.

Crucial Difference Between Bona Fide Non-Compliance and Mala Fide Non-Compliance

Posted by Abhishek Raja 25 April 2023 63784 Views

Section 129 of Indian GST Laws: The Crucial Difference Between Bona Fide Non-Compliance and Mala Fide Non-Compliance and How it Affects the Action Taken by the Proper Officer?

Hail! Principles Of Natural Justice!

Posted by T.R.Radhakrishnan 25 April 2023 2134 Views

The judgment raises a pertinent point whether it is time to review of the bank recovery Acts to judge how the principles of natural justice is being implemented and make changes, if necessary, as has been done in the aforesaid judgment.