CAclubindia Articles

File GSTR‑9 Yourself: Just Focus Only on These Mandatory Tables

Posted by Mitali 13 December 2025 716 Views

File GSTR‑9 yourself in minutes with this table‑wise breakup of mandatory and optional disclosures for FY 2024‑25.

Section 36(1)(va) vs Section 43B: Deduction of Employees' PF/ESI After Checkmate Services

Posted by Vivek Jalan 13 December 2025 897 Views

Supreme Court in Checkmate Services held delayed employees' PF/ESI contribution is not deductible even if paid before ITR filing. ITAT allows 143(1)(a) adjustment, while Delhi HC has issued notice on the constitutional validity of Sections 2(24)(x) and 36(1)(va).

Anger Management - Part V: The Power Of Pause And Perspective

Posted by Raj Jaggi

13 December 2025 135 Views

Discover how awareness transforms anger into inner strength in Part V of our Anger Management series. Learn the power of pausing, reframing triggers, and responding mindfully through insights inspired by leaders, thinkers, and real-life examples.

Received Income tax Notice? Here's when to worry and when not to

Posted by Kowsalya 13 December 2025 228 Views

Learn which IT notices require simple clarification like mismatches in Form 26AS, routine document checks, or small 143(1) adjustments and which ones need urgent action, such as scrutiny under 143(2), large tax demands, non-filing alerts, or reassessment under Section 148.

NRI Gift from Brother-in-law Held Exempt under Section 56 - ITAT Kolkata Allows Assessee's Appeal

Posted by CA Jaydeep Babubhai Vadher 13 December 2025 284 Views

The Kolkata ITAT has ruled that a gift of Rs 80 lakh received from a brother-in-law qualifies as exempt under section 56(2)(vii) of the Income tax Act. The Tribunal held that gifts from specified relatives cannot be taxed merely due to doubts over the donor's source of funds, reaffirming that such enquiries must be made in the donor's hands, not the recipient's.

Why Mexico Is Targeting Indian Product By Imposing 50% Tariff?

Posted by Mitali 12 December 2025 114 Views

Why has Mexico raised import duties on India to 50%? Here’s the full explanation and impact on key sectors.

Railways Terminated 3.02 Crore Suspicious IDs for Ticket Booking: Why?

Posted by Ayush 12 December 2025 153 Views

Indian Railways is cracking down on ticket fraud with strong measures like Aadhaar-based OTP verification, anti-bot technology, and the deactivation of 3.02 crore suspicious user IDs.

Anger Management Part IV: From Self-Control To Social Grace

Posted by Raj Jaggi

12 December 2025 195 Views

Discover how calmness transforms into true leadership through trust-based delegation, perspective-shifting, and purposeful redirection of energy. Part IV of this series explores advanced emotional intelligence practices that help turn anger into clarity, strengthen teamwork, and inspire composed, impactful leadership in both professional and personal life.

Maximize Your Property Profits: A Guide to Section 54EC Bonds

Posted by CA.Sangam Aggarwal 12 December 2025 329 Views

Learn how Section 54EC Bonds (now Section 85 under the Income Tax Act, 2025) help you legally save tax on long-term capital gains from land or buildings.