CAclubindia Articles

When Statutory Regulation Is Treated As A Taxable Service: The Constitutional Limits Of GST

Posted by Raj Jaggi

11 May 2026 194 Views

Can GST apply to Electricity Regulatory Commissions? Explore landmark High Court rulings, the constitutional limits of GST, and why regulatory fees may not qualify as taxable consideration.

External Commercial Borrowing (ECB): A Strategic Gateway to Global Capital

Posted by Affluence Advisory 11 May 2026 113 Views

ECB Explained: Discover how Indian companies borrow from foreign lenders, RBI's ECB framework, maturity rules, permitted uses, forex risks and key benefits of overseas borrowing.

ITA 2025: Can Mere Suspicion Trigger Seizure? Karnataka HC's Xiaomi Verdict Explained

Posted by Vivek Jalan 11 May 2026 709 Views

Can mere suspicion trigger seizure of foreign assets? Explore how Section 247 of ITA 2025 links with the Black Money Act, the Karnataka HC's Xiaomi ruling, and the legal framework behind foreign asset seizure.

When the Supplier's Default is the Recipient's Lose of GST ITC

Posted by Bimal Jain 09 May 2026 395 Views

Gujarat HC upholds Section 16(2)(c) CGST Act in Maruti Enterprise, creating a direct conflict with Tripura, Gauhati and Karnataka HC rulings on bona fide ITC claims.

Beyond the Books: How the DPDP Act is Reshaping the CA Profession

Posted by Niyati 09 May 2026 454 Views

Understand how the DPDP Act is reshaping the CA profession in India. Learn about compliance obligations, client data handling, consent management, data breach reporting, AI usage and SOP requirements for CA firms and finance professionals.

Personal Hearing Cannot Be Waived by a Click: Gujarat HC Reaffirms Natural Justice Under GST

Posted by Leena Rachh

09 May 2026 104 Views

The Gujarat High Court in Komal Jayeshbhai Hemavat v. State Tax Officer held that personal hearing under Section 75(4) of GST law is mandatory before passing an adverse order, even if the taxpayer selected "No" in Form DRC-06. The ruling reinforces natural justice and safeguards taxpayers against ex parte GST orders.

SEBI's Evolving FPI Framework: ODI Reforms, Derivative Restrictions, and the Road Ahead

Posted by Affluence Advisory 09 May 2026 219 Views

Securities and Exchange Board of India's 2025 FPI reforms introduce strict ODI disclosure norms, derivative restrictions, and the new SWAGAT-FI framework to boost transparency, curb regulatory arbitrage and attract trusted long-term foreign capital into India.

Stay, Food and Choice: Where bundling breaks in hospitality

Posted by Raj Jaggi

08 May 2026 116 Views

Explore how GST law distinguishes between composite and independent supplies through a hotel stay scenario. Understand why complimentary breakfast forms part of accommodation, while optional lunch and dinner remain separately taxable supplies under the CGST Act, 2017.

194J TDS with New Updates in FY 2026-27: Know The Changes Before Depositing April 26 Amount

Posted by Mitali 08 May 2026 18547 Views

Know section 194J TDS rules with latest updates - rates, new section, codes, thresholds and applicability on professional and technical fees explained simply. ...

The 2026 Direct Tax Transformation: A Strategic Roadmap for India's New Fiscal Era

Posted by Affluence Advisory 08 May 2026 173 Views

Explore the biggest financial and tax reforms under the IT Act, 2025 from the new Tax Year system and revised tax slabs to NBFC TDS rules, Digital Rupee integration, FEMA reforms, startup tax relief, ESG incentives, HRA expansion and capital market changes shaping India’s fiscal landscape in 2026.