CAclubindia Articles
What is a Faceless Assessment Scheme?
The Faceless Assessment Scheme that was launched by the Indian Government on the 7th of October (2019) is a huge step forward in the direction of achieving a more digitally and technically empowered functionality of the government authorities and department.
The Curious Case of Missing First Proviso to Section 149 & Miscounting of 3 Years, in CBDT Instruction on SC Judgement
CBDT has issued Instruction No. 01/2022, dated 11.5.2022, containing Guidelines for Implementation of SC Judgement in the case of 'Union of India vs Ashish Agarwal (2022 SCC Online SC 543), dated 4.5.2022.
LLP can form a partnership firm with an individual or other persons
In a significant ruling, the Kerala High Court held that a Limited Liability Partnership could form a partnership with an individual or other persons.
Angel investors and concept of angel taxation under IT Act 1961
An angel investor (also known as a private investor, seed investor or angel funder) is a high-net-worth individual who provides financial backing for small start-ups or entrepreneurs, typically in exchange for ownership equity in the company.
Gujarat High Court Delivers Two in One Reliefs for Real Estate Industry in India
On 6th May, 2022, The Hon'ble Gujarat HC delivered a 'soothing to the sight' of developers and builders judgement in case of MUNJAAL MANISHBHAI BHATT VERSUS UNION OF INDIA 2022 (5) TMI 397 wherein it has in principal addressed to two issues of GST on Real Estate.
Revision for Accounting Standards - CA Intermediate (Part 6)
10 May 2022
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Revision for AS - CA Intermediate (Part 6)
Concept Of Deductible & Co-Payment Under Insurance
Insurance is a valuable method of transfer and reduction of risk. We generally transfer our risks to the insurance companies on the basis of payment of a small consideration called premium.
Permission under FEMA is required to offer securities to companies of neighbouring countries
Permission under FEMA is required to offer securities to companies of neighboring countries or countries sharing borders with India
Income Taxpayers Will Face the Heat of Reassessment!
The income tax department had issued notices u/s 148 for reassessment proceedings. CBDT's notification No. 20/2021, dated 31-03-2021extended the last for issuance of notice u/s 148 upto 30.06.2021. The Assesses challenged the validity of such notices in High Courts and relief was granted to Assesses to which Special Leave Petition was filed by CBDT.
Explained Gratuity in the Simplest Way!
In this article, we will discuss everything about gratuity, from the definition, gratuity calculation formula, to its eligibility.
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