CAclubindia Articles

SC Ruling: ITC Cannot Be Denied When Seller's Registration Is Cancelled After Sale

Posted by CA.Sangam Aggarwal 07 November 2025 6789 Views

The Supreme Court in Commissioner of Trade and Tax, Delhi v. M/s Shanti Kiran India (P) Ltd. (2025) upheld that bona fide purchasers cannot be denied Input Tax Credit (ITC) under the DVAT Act merely because the selling dealer failed to deposit tax.

CA Exam Results: Beyond the Score - Part 1

Posted by Raj Jaggi

05 November 2025 295 Views

Didn't clear the CA exams? Discover inspiring lessons on resilience, health, and study strategies from CA Raj Jaggi. Read Part 1 now!

Tax Audit India: When is it Required? FAQs 2025

Posted by CA Prabhakar Gupta 08 November 2025 1063 Views

Understand Tax Audit requirements under India's Income Tax Act, 1961. Discover thresholds, exemptions, and penalties for businesses and professionals.

TDS and TCS Refund Rules Changed: Correction Window Now Only 2 Years

Posted by Ayush 05 November 2025 5352 Views

Major changes in TDS and TCS rules: File corrections within two years or you may lose tax refund opportunity.

ODI Routes: Automatic vs Approval - Key Insights

Posted by Affluence Advisory 06 November 2025 255 Views

Understand the Automatic and Approval Routes for Overseas Direct Investment (ODI) from India. Choose the right path for your global expansion.

GST 2.0 Reform: New Rates & Exemptions from Sept 22, 2025

Posted by Bimal Jain 05 November 2025 482 Views

Discover the GST 2.0 Next Generation Reform effective September 22, 2025. Learn about streamlined notifications for GST rates and exemptions.

Aadhaar Update: High Court Rules Correction a Legal Obligation

Posted by Mitali

05 November 2025 353 Views

Learn why Aadhaar updates are now a legal obligation, not a choice, following a landmark High Court ruling. Discover your rights and how to get corrections made.