CAclubindia Articles

Major GST Relief: Genuine Buyers Protected from Supplier GST Flaws

Posted by CS Lalit Rajput 22 December 2025 3484 Views

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.

Whether Scrutiny Under GST In Terms Of Section 61 Of CGST Act Is Compulsory

Posted by Affluence Advisory 22 December 2025 151 Views

GST return scrutiny under Section 61 remains disputed. Read key High Court rulings on ASMT-10, taxpayer safeguards and direct SCN issuance.

Section 69C vs Section 105 of ITA 2025: A Fundamental Shift in Tax Law

Posted by Vivek Jalan 22 December 2025 587 Views

Section 105 of ITA 2025 makes unexplained expenditure additions mandatory, replacing "may" with "shall" and removing judicial discretion under Section 69C.

When Observation Is Not Enough: Transition from Inspection to Search and Seizure (Part II)

Posted by Raj Jaggi

20 December 2025 163 Views

A detailed guide to GST search and seizure under Section 67(2), covering legal safeguards, procedural discipline, and key court rulings.

Revised NPS Rules: 10 Key Changes You Must Know About NPS Accumulation, Growth and Withdrawals

Posted by Pranab Banerjee

20 December 2025 470 Views

Revised NPS Rules explained in simple terms. Know changes in contribution limits, equity exposure, tax benefits, withdrawals and retirement planning impact.

What are the Advantages of LLP Registration for Small Businesses in India?

Posted by Kapil kumar 20 December 2025 118 Views

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.

The Multi-Lender Paradigm Decoding RBI's Co-Lending Directions, 2025 for Multi-Lender Platforms

Posted by Affluence Advisory 20 December 2025 104 Views

RBI Co-Lending Directions 2025 reshape India's multi-lender digital lending ecosystem, mandating real-time compliance, transparency, data integrity, and advanced platform governance.

Is TDS required on stipend paid to apprentices under the Apprenticeship Act?

Posted by Raj Jaggi

19 December 2025 1154 Views

Understand the tax and legal treatment of apprentices and stipends under the Apprenticeship Act and Income-tax Act, explained in simple language with practical insights.

Return 100% Refund With Up To 70% Penalty If Notice Received

Posted by Mitali 19 December 2025 9348 Views

CPC processed your ITR? Refund isn’t final. Wrong claims can be recovered - file it early and reduce extra tax to 25%-70%.

Budget 2026 wishlist highlights 5 major policy moves to balance discipline and drive consumer demand

Posted by Pranab Banerjee

19 December 2025 200 Views

Budget 2026 wishlist explained: fiscal consolidation without pain, middle-class tax relief, higher consumption, job creation, MSME support, infrastructure push and sustainable growth that impacts everyday life.