CAclubindia Articles

TDS on Partner Payments Under Section 194T: Rate, Threshold & Compliance Explained

Posted by CA. Ankit Chandrakar 02 May 2026 4908 Views

Section 194T introduces TDS @10% on payments by firms/LLPs to partners from 1 April 2025. Learn applicability, threshold Rs 20,000, compliance rules, exclusions and impact on cash flow and filings.

Bombay HC: Rule 92 Violation Voids Refund Rejection

Posted by Raj Jaggi

01 May 2026 74 Views

Bombay High Court rules refund rejection void if Rule 92 (deficiency memo, hearing) is violated. Learn how procedure protects taxpayer rights.

Penalty-Only GST Orders? Pre-Deposit Rules under Section 112(8) Explained

Posted by CA Varun Gupta

01 May 2026 1703 Views

Understand GSTAT appeal pre-deposit rules under Sections 112(8) & 112(9) of the CGST Act. Learn calculation of admitted amount, disputed tax, penalty-only cases and automatic stay of recovery with practical examples.

New Tax Rules With Major Banking Updates: You Must Know These Changes in May 2026

Posted by Poojitha Raam Vinay 30 April 2026 2202 Views

New tax rules from April 2026 bring major updates in financial activities. If you have missed it in April, you must know these updates in May 2026 to stay compliant and avoid tax issues.

ICFR Implementation: Overcoming Operating Effectiveness Challenges

Posted by SHAIK ZUNAIR 30 April 2026 286 Views

Discover practical challenges in ICFR implementation and operating effectiveness. Learn actionable recommendations to bridge the gap between design and execution for reliable financial reporting.

File Old GSTAT Appeals by June 30, 2026: Special Timeline

Posted by CA Varun Gupta

07 May 2026 186 Views

File your delayed GST Appellate Tribunal (GSTAT) appeals by June 30, 2026. Learn the legal position, impact, and filing strategy for old GSTAT appeals.

GST on University Affiliation: Not a Supply, Rules Court

Posted by Raj Jaggi

30 April 2026 101 Views

Learn why university affiliation fees are not considered a taxable supply under GST. Understand the court's ruling on statutory functions vs. commercial transactions.

FOPs & GST: Navigating SM REITs and Tax Implications

Posted by Mohit Jain 30 April 2026 161 Views

Understand the GST implications of Fractional Ownership Platforms (FOPs) and SM REITs. Explore property transfers, unit issuance, investment manager fees, and rental income.

GST Refunds: Reasserting Rights Beyond Limitation Periods

Posted by Raj Jaggi

29 April 2026 303 Views

Understand how GST refunds for unutilised ITC are protected from retrospective limitation changes. Learn about substantive rights and fairness in tax law.

Cyprus Holding Companies: Resilient & Tax-Advantaged in 2026

Posted by Dr. Anil Gupta 01 May 2026 95 Views

Discover how Cyprus holding companies remain resilient post-2026 tax reforms. Learn about new advantages, unchanged benefits, and practical advice for investors.