CAclubindia Articles

Vague Show Cause Notices Under GST- Invalid By Design

Posted by Raj Jaggi

24 April 2026 175 Views

Explore how a Show Cause Notice forms the foundation of GST adjudication, and why clarity, factual accuracy, and proper disclosure are essential for ensuring fair and legally sustainable tax proceedings.

Rule 21AGA Introduced: Form 10-IEA Mandatory for Switching Tax Regimes from AY 2024-25

Posted by Vivek Jalan 24 April 2026 1096 Views

CBDT Notification 43/2023 introduces Rule 21AGA and Form 10-IEA for switching between old and new tax regimes from AY 2024-25. Learn updated rules on exemptions, perquisites and depreciation under Section 115BAC.

TDS on Transporters: Declaration Format Under Section 393(4) for AY 2026-27

Posted by Rajagopal K 24 April 2026 11334 Views

Download and understand the transporter declaration format for non-deduction of TDS under Section 393(4) of the Income-tax Act, 2025. Check eligibility, conditions and compliance requirements for AY 2026-27.

Silence Is Not A Defence - Participate Or Perish In GST

Posted by Raj Jaggi

23 April 2026 178 Views

Law offers protection, but taxpayers must respond. The MP High Court in Sanjay Paliya Contractor case highlights how ignoring notices can weaken natural justice claims and lead to adverse GST outcomes.

GST Not Applicable on Leasehold Rights Transfer, Holds Bombay High Court

Posted by Vivek Jalan 23 April 2026 1304 Views

Bombay High Court rules that assignment of leasehold rights is not a taxable supply under GST, treating it as transfer of immovable property; key implications amid ongoing Supreme Court challenge.

SEBI Quarterly Compliances for Listed Companies under LODR Regulations

Posted by Affluence Advisory 23 April 2026 209 Views

SEBI LODR quarterly compliance guide covering trading window closure, shareholding pattern, RTA certificate, corporate governance filings and financial disclosures for listed companies in India.

Income Tax Bank Balance Disclosure Rules in ITR-4 For AY 2026-27

Posted by Mitali 22 April 2026 24733 Views

New Income Tax rule 2026: Mismatch in bank balance disclosure for FY 2025-26 can attract penalty. Know the rules before you file.

Pensioner ITR For AY 2026-27: Who Qualifies For Exemption?

Posted by Poojitha Raam Vinay

22 April 2026 52286 Views

Complete guide for senior citizens on ITR filing for AY 2026-27, including Section 194P exemption, tax slabs, deductions and when pensioners can skip filing returns.

Scrap, Supply and Substance: Understanding GST in Job Work Transactions

Posted by Raj Jaggi

22 April 2026 410 Views

Explore how waste and scrap are treated under GST, covering ownership, valuation, and tax implications in job work transactions. Learn why even by-products can trigger compliance obligations and how proper documentation helps avoid disputes.

Dormant Company in India: Legal Framework, Procedure and Compliances

Posted by CS Deepak Sharma 22 April 2026 368 Views

Comprehensive guide on Section 455 of the Companies Act, 2013 covering Dormant Company status, eligibility, benefits, compliance requirements, application process and the latest CCFS-2026 scheme updates.