CAclubindia Articles

Case of Procedure over Substance: ITAT Pune Quashes 153C Assessments in Yuvraj Dhamale Group Fallout

21 July 2025 545 Views

The recent judgment by the Income Tax Appellate Tribunal (ITAT), Pune Bench, in a batch of appeals related to the Yuvraj Dhamale Group real estate search has rekindled a foundational debate in Indian tax law

Madras High Court Sets Aside GST Assessment Order Over Improper Service of SCN

Posted by CA Harshit Goyal 21 July 2025 400 Views

The Madras High Court has ruled that merely uploading a show cause notice (SCN) on the GST portal without serving it through other prescribed modes is insufficient. The court set aside the assessment order due to lack of proper service.

The Curious Case of the Disappearing Salary and How to Save It

Posted by Himanshu Ranka 21 July 2025 711 Views

Salaried & stressed about taxes? This hilarious yet informative chat with a CA breaks down smart tax-saving hacks under the old regime for FY 2024-25.

CA Journey Through Krishna's Wisdom: Why the Struggle Is Worth It

Posted by Himanshu Ranka 19 July 2025 637 Views

A stressed CA aspirant finds clarity in a divine conversation with Lord Krishna. This powerful tale draws parallels between the CA journey and the Mahabharat, offering timeless motivation, clarity on AI fears, and deep career insights rooted in purpose and resilience.

SEBI's Digital Leap in Shareholder Communication

Posted by Affluence Advisory 19 July 2025 158 Views

In a significant stride towards modernizing corporate governance and enhancing ease of doing business, the Securities and Exchange Board of India (SEBI) has ushered in a new era of shareholder communication under its Listing Obligations and Disclosure Requirements (LODR) Regulations.

Is GST Mandatory for Private Limited & LLP Companies? The Truth No One Tells You!

Posted by CA Ruby Bansal 18 July 2025 2085 Views

While some banks may insist on a GST number for opening a current account, GST registration is not mandatory at the start for LLPs, Private Limited or Limited companies unless turnover exceeds prescribed thresholds.

FC-GPR Filing on RBI FIRMS Portal: FEMA Compliance for FDI in India (Process, Documents & Penalties)

Posted by certifications bay 18 July 2025 1659 Views

The FC-GPR filing acts as a crucial mechanism for regulatory oversight over inbound foreign direct investment (FDI), ensuring adherence to pricing guidelines, sectoral caps, and FEMA-compliant inflows.

Assessments under GST

Posted by CA Prateek 18 July 2025 7264 Views

This article aims to provide a simple and practical understanding of the different types of assessments under GST. This article will cover the types of assessments, their legal provisions and the situations in which they apply.

Critical Legal Role of DIN under GST: CBIC Circulars, Compliance Requirements & Clarification on DIN vs RFN

Posted by CA Varun Gupta

17 July 2025 2345 Views

This article provides a comprehensive and chronological analysis of the DIN framework-from its inception through Circular No. 122/41/2019-GST to the most recent clarification under Circular No. 249/06/2025-GST.