CAclubindia Articles

The Conundrum of Place of Supply in Token Transactions

Posted by Mohit Jain 04 May 2026 110 Views

A comprehensive guide to GST applicability under the IGST Act, 2017, analysing Place of Supply rules section-by-section for SM REIT transactions, including fund management, property services, platform fees, advisory services, and cross-border dealings post Finance Act 2026.

Ocean Settled, Air Unsettled - GST's Legal Divide

Posted by Raj Jaggi

02 May 2026 190 Views

Explore the limits of GST on ocean freight vs air freight understand CIF vs FOB contracts, reverse charge implications, and how the Mohit Minerals case reshaped taxation boundaries, clarifying double taxation concerns and why air freight remains taxable under current law.

TDS on Partner Payments Under Section 194T: Rate, Threshold & Compliance Explained

Posted by CA. Ankit Chandrakar 02 May 2026 4713 Views

Section 194T introduces TDS @10% on payments by firms/LLPs to partners from 1 April 2025. Learn applicability, threshold Rs 20,000, compliance rules, exclusions and impact on cash flow and filings.

GST Tribunal Appeal Rules 2026: Section 112, Pre-Deposit & Filing Procedure

Posted by CA Varun Gupta

02 May 2026 3562 Views

Comprehensive guide to GSTAT appeals under Section 112 of CGST Act. Learn eligibility, time limits, pre-deposit rules, filing process, documents required, and key 2026 deadlines for GST Tribunal appeals.

Senior Citizen Saving Scheme vs Fixed Deposits 2026

Posted by Chaitra Seetharam 01 May 2026 5733 Views

Compare SCSS vs Fixed Deposits for senior citizens in 2026: interest rates, tax benefits, liquidity, and safety. Learn which option - government-backed SCSS at 8.2% or flexible bank FDs offers better returns and suits your retirement needs.

Violation Of Rule 92 Renders Refund Rejection Void (Non-Est) - Bombay High Court

Posted by Raj Jaggi

01 May 2026 48 Views

Bombay High Court rules refund rejection without deficiency memo or hearing under Rule 92 is void ab initio. Limitation cannot override taxpayer’s substantive rights in GST refund cases.

Why Cyprus Holding Companies Are More Resilient Than Ever in 2026

Posted by Dr. Anil Gupta 01 May 2026 64 Views

Explore Cyprus' 2026 tax reforms and their impact on holding companies. Learn about the corporate tax hike to 15%, abolition of deemed dividend distribution, reduced SDC, extended loss carry-forward and continued benefits like participation exemption and tax-free dividends for non-residents plus key FDI and substance compliance insights for global investors.

Penalty-Only GST Orders? Pre-Deposit Rules under Section 112(8) Explained

Posted by CA Varun Gupta

01 May 2026 1508 Views

Understand GSTAT appeal pre-deposit rules under Sections 112(8) & 112(9) of the CGST Act. Learn calculation of admitted amount, disputed tax, penalty-only cases and automatic stay of recovery with practical examples.

Machinery Seizure & EPCG Default: Landmark Ruling by CESTAT Hyderabad Bench

Posted by Vivek Jalan 01 May 2026 39 Views

The M/s Sri Havisha Hospitality & Infrastructure Ltd vs Commissioner of Customs, Hyderabad ruling by CESTAT Hyderabad clarifies that export obligation failure under EPCG due to machinery seizure is an act of impossibility not willful default impacting penalties, confiscation, and duty computation.

ICFR Implementation: Practical Challenges in Achieving Operating Effectiveness

Posted by SHAIK ZUNAIR 30 April 2026 136 Views

A comprehensive analysis of Internal Financial Controls over Financial Reporting (ICFR) under the Companies Act, 2013. Explore key deficiencies, audit insights, ICAI guidance and practical strategies to strengthen control design and effectiveness.