CAclubindia Articles


The Law of Happiness: Find True Joy Within

Posted by CA Aayushi Gupta 07 March 2022 3261 Views

Discover how to find lasting happiness by looking within, not by chasing external validation. Learn to value yourself and embrace contentment.



The new concept of Small LLP

Posted by CA Puja Sharma 05 March 2022 40891 Views

The main objective behind the introduction of this new class of LLP is to aid small LLP businesses in the ease of doing business in India. The Government has taken various steps in recent years to ease out the difficulties faced by the businesses in India.



Cyber Risk in Audit: Why It's Crucial for Risk Assessment

Posted by CA Amrita Chattopadhyay 05 March 2022 2801 Views

Discover why cyber risk assessment is vital during audits, especially with remote work. Learn how auditors must adapt to new threats and standards.



Sub-leasing Tax: Business Income vs. House Property Income

Posted by FCS Deepak Pratap Singh 05 March 2022 6754 Views

Understand whether income from sub-leasing properties is taxed as business income (PGBP) or income from house property. Learn from a High Court ruling.



Section 153A IT Act: Assessment in Searched Cases

Posted by FCS Deepak Pratap Singh 04 March 2022 6655 Views

Understand assessment under Section 153A of the IT Act, 1961 for searched cases. Learn about notice issuance, scope of assessment, and key judicial pronouncements.



GAAR vs DTAA: Can India's GAAR Override Tax Treaties?

Posted by Mayank Mohanka 04 March 2022 5051 Views

Explore if India's General Anti-Avoidance Rules (GAAR) can override Double Taxation Avoidance Agreements (DTAAs). Understand the legal nuances and recent judgments.



E-Bill System: Faster Government Payments for Contractors

Posted by CA Puja Sharma 04 March 2022 8875 Views

Discover the new E-Bill system for government contractors. Learn how it speeds up payments, increases transparency, and digitises the entire process. Find out more!



Appreciating All Journeys: Completed & Incomplete

Posted by isha pandey 04 March 2022 3284 Views

Discover why we often only celebrate completed journeys and explore the value of appreciating efforts, even when a goal isn't fully reached. Read more!



Input Tax Credit Reversal in Real Estate Under GST

Posted by FCS Deepak Pratap Singh 03 March 2022 10196 Views

Understand Input Tax Credit (ITC) reversal for real estate developers under GST. Learn about rules, calculations, and common scenarios.



Fiscal Year vs Assessment Year: Understand the Difference

Posted by Suhani Ahuja 03 March 2022 7050 Views

Confused by Fiscal Year (FY) and Assessment Year (AY)? Learn the key differences and how they apply to your Income Tax Return (ITR) filing in India.




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