The Chartered Accountant Journal — ICAI | Knowledge · Ethics

Notifications

View all

New issue April 2025 is now live

2 hours ago

3 new articles in your followed topic GST

5 hours ago

CPE credits updated: 12 hours logged this quarter

Yesterday

Your saved search "Pillar Two" has 2 new results

2 days ago

See all notifications →

Home › All Articles

Article Library

All Articles

Section 44ADA Presumptive Taxation Ranu Gupta Decision A. Anand Kumar ITAT Delhi Income Tax Act 2025 Direct Tax ICAI Journal PDF

Presumptive Taxation for Professional Partners: Analysing the Ranu Gupta Decision and the Unresolved Controversy Under Section 44ADA

October 2026 · 18 min read · 25 reads

taxation PDF

Contract of Service vs Contract for Service

August 2026 · 18 min read · 345 reads

Indirect Taxation PDF

Dipping Reliance on Customs’ Revenue: A Boost to India’s Quest for Negotiating Trade Deals

June 2026 · 18 min read · 484 reads

taxation PDF

Whether a Non-Resident is Liable to Deduct TDS under Section 194-IA of the Income-tax Act, 1961

May 2026 · 18 min read · 199 reads

taxation PDF

From Soil to Soilless: Redefi ning Agricultural Taxation in Modern India

May 2026 · 18 min read · 202 reads

taxation PDF

Analyzing Information Technology Act, 2000 through a Taxman’s lens

May 2026 · 18 min read · 102 reads

International Taxation PDF

Permanent Establishment: Understanding its Nuances from Leading Judicial Decisions

Feb 2026 · 18 min read · 213 reads

TAXATION PDF

Dream House-Taxation, Legal and Financial Aspects

May 2024 · 18 min read · 65 reads

MSME MSMED Act 2006 Ministry of MSME PMEGP CGTMSE ISEC Section 43B(h) Income Tax Act Udyam Registration Delayed Payments Micro and Small Enterprises Priority Sector Lending Presumptive Taxation Section 44AD MSME Yatra ICAI PDF

MSME Schemes under the Ministry of MSME, Govt. of India

April 2024 · 18 min read · 83 reads

Taxation PDF

Subject to Tax Rule - An Analysis

March 2024 · 18 min read · 55 reads