CAclubindia Articles

Applicability of GST on Hostel/Lodging Services

Posted by FCS Deepak Pratap Singh 01 August 2025 4279 Views

Learn about GST implications on hostel and rental services for students, key exemption notifications, rate changes, court rulings and the 53rd GST Council’s latest decisions.

Director Liability: Negotiable Instruments Act 1881

Posted by FCS Deepak Pratap Singh 02 August 2025 226 Views

Understand director vicarious liability under the Negotiable Instruments Act 1881. Learn when directors are responsible for company cheque dishonours.

HUF Beneficial Owner of Shares? Supreme Court Ruling

Posted by FCS Deepak Pratap Singh 16 August 2025 496 Views

Discover if a HUF is a beneficial owner of shares held by its Karta. Supreme Court clarifies Section 2(22)(e) of the Income Tax Act.

Senior Citizen Tax Benefits FY 2024-25: New Regime Guide

Posted by Mitali

31 July 2025 29423 Views

Discover new tax regime benefits for senior citizens in FY 2024-25. Learn about deductions, rebates, and exemptions to maximise your savings.

Expat Employee Secondment & GST: High Court Ruling

Posted by CA Roopa Nayak 31 July 2025 1263 Views

Understand the implications of the recent High Court decision on expat employee secondment and GST liability under RCM. Get clarity on tax obligations.

Invalid ITRs AY 2023-24: CBDT Circular 10/2025 Relief

Posted by CA Varun Gupta

01 August 2025 5939 Views

CBDT Circular 10/2025 offers relief for invalid ITRs filed for AY 2023-24. Learn how to get your return processed and claim refunds.

Is It Necessary to Show Sale Of Agricultural Land in ITR? Full Clarification

Posted by Mitali

31 July 2025 16783 Views

Learn about the tax implications of selling agricultural land in India, including rural vs. urban classification, reporting requirements and TDS rules.