CAclubindia Articles

Limitation Period Cannot Defeat Refund Of Statutory Pre-Deposit Under GST

Posted by Raj Jaggi

01 April 2026 1001 Views

A Routine GST Dispute with Far-Reaching ConsequencesUnder the GST regime, the right to appeal is not entirely unconditional. A taxpayer who wishes to challenge ...

Acquisition Costs: Capitalise or Expense? Ind AS vs IFRS

Posted by CA Rahul Agarwal 02 April 2026 654 Views

Learn how to treat acquisition-related costs under Ind AS and IFRS. Discover when to capitalise or expense based on standalone vs. consolidated statements.

Bank Account Transaction Limit 2026 with New Tax Rules

Posted by Chaitra Seetharam 25 May 2026 1066972 Views

Updated cash transaction rules for FY 2026-27 under the Income Tax Act, 2025. Check new PAN limits, SFT reporting thresholds, TDS on withdrawals and UPI caps.

No TDS, No Tax on Fixed Deposit: Strategy to Make FD Income Completely Tax-Free

Posted by Hridyanshi 31 March 2026 59002 Views

From April 1, 2026, banks will deduct 10% TDS on FD interest under new Section 393 if it exceeds Rs 50,000 (non-senior) or Rs 1 lakh (senior). Learn thresholds, examples and how to avoid TDS legally.

Financial Literacy in India: Access to Empowerment

Posted by Ashok Kakkar 02 April 2026 255 Views

Discover how financial literacy in India bridges access and empowerment. Learn about national strategies, key roles, and outcomes.

Strait of Hormuz Crisis: Iran's Economic Hostage Gambit

Posted by CA AMANDEEP SINGH 01 April 2026 334 Views

Explore Iran's Hormuz gambit, the 2026 energy shock, and its impact on global economies, especially India. Learn about the causes, consequences, and future scenarios.

Important Things to Remember This March Ending 2026!

Posted by CA Umesh Sharma 01 April 2026 2033 Views

A practical guide for taxpayers before March 31, 2026, covering ITR-U filing, tax-saving investments, TDS/TCS compliance, GST reconciliation and year-end financial checks to ensure a smooth transition into AY 2026-27.

Arbitration Award Under GST: Different Components, Different Tax Consequences

Posted by Raj Jaggi

30 March 2026 1102 Views

GST on arbitration awards isn't straightforward. Taxability hinges on whether payments are consideration or compensation. AAR clarifies key distinctions and GST implications.

GST on Power Storage: BESS Ruling & Tax Implications

Posted by CS Lalit Rajput 31 March 2026 726 Views

Understand the Tamil Nadu AAR's GST ruling on Battery Energy Storage Systems (BESS). Learn about the 18% GST rate, mandatory registration, and increased project costs.

India's Share Buyback Tax Rules: Promoter Surcharge Clarified

Posted by CS Lalit Rajput 30 March 2026 283 Views

Understand India's new share buyback tax rules effective April 1, 2026. Learn about the 12% promoter surcharge and capital gains treatment for all shareholders....