The record Rs 25.2 crore bid for Cameron Green in the IPL 2026 mini-auction does not reflect his actual income, which is heavily cut by a "maximum fee" regulation
Supreme Court rules hostel accommodation qualifies as residential dwelling under GST, allowing exemption on rental income prior to July 2022 amendments.
22 December 2025
185 Views
An in-depth analysis of Section 67 of the CGST Act explaining provisional release, seizure limits, disposal of perishable goods, procedural safeguards, and how GST enforcement balances authority with fairness and due process.
Calcutta High Court rules that Input Tax Credit cannot be denied to genuine buyers solely due to retrospective GST registration cancellation of suppliers, reinforcing protection for bona fide taxpayers.
GST return scrutiny under Section 61 remains disputed. Read key High Court rulings on ASMT-10, taxpayer safeguards and direct SCN issuance.
Section 105 of ITA 2025 makes unexplained expenditure additions mandatory, replacing "may" with "shall" and removing judicial discretion under Section 69C.
20 December 2025
162 Views
A detailed guide to GST search and seizure under Section 67(2), covering legal safeguards, procedural discipline, and key court rulings.
20 December 2025
469 Views
Revised NPS Rules explained in simple terms. Know changes in contribution limits, equity exposure, tax benefits, withdrawals and retirement planning impact.
Explore the key benefits of LLP registration in India, including limited liability protection, tax efficiency, flexible management, low compliance and easy registration, ideal for startups and small businesses.
RBI Co-Lending Directions 2025 reshape India's multi-lender digital lending ecosystem, mandating real-time compliance, transparency, data integrity, and advanced platform governance.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
SSGS and Associates
Chennai
CA Inter
View Details
CAclubindia
