CAclubindia Articles

Six Types Of Assessment Under GST - From Self-Belief To Summary Action

Posted by Raj Jaggi

15 December 2025 287 Views

An author's reflective note on a GST article that humanises tax assessments, blending law with ethics, life lessons, and poetry to present GST compliance as a journey of trust, integrity, and personal growth rather than fear.

How to Apply for Shop and Establishment Act Registration Online in India

Posted by Kapil kumar 15 December 2025 335 Views

Shop and Establishment Act registration in India made simple. Learn eligibility, documents, online application steps, renewal rules, and key benefits of obtaining a Shop and Establishment Certificate for legal business compliance.

The Strategic Role of Consultants in Business Growth: A Comprehensive Perspective with Special Focus on Chartered Accountants

Posted by Sundaran.D 15 December 2025 68 Views

Discover how consultants, especially Chartered Accountants, drive business growth through strategic insights, financial discipline, compliance, risk management, and scalable systems.

Penalty for Late Filing of Income Tax Return

Posted by Chaitra Seetharam 13 December 2025 2512 Views

Missed ITR due date? Know about late filing fees, interest and consequences such as no loss set-off for FY 2024-25.

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 972 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.