CAclubindia Articles

Place of Supply Rules for Token Transactions & SM REITs

Posted by Mohit Jain 04 May 2026 119 Views

Understand Place of Supply (POS) rules for token transactions and SM REITs under the IGST Act, 2017. Learn about GST implications for fund management, property management, and more.

GST on Ocean Freight: Settled Law vs. Air Freight

Posted by Raj Jaggi 02 May 2026 204 Views

Understand the settled GST law on ocean freight post-Mohit Minerals ruling and why it doesn't automatically apply to air freight. Learn about FOB contracts.

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

Posted by CA. Ankit Chandrakar 02 May 2026 4785 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 4031 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 5795 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.

Bombay HC: Rule 92 Violation Voids Refund Rejection

Posted by Raj Jaggi 01 May 2026 54 Views

Bombay High Court rules refund rejection void if Rule 92 (deficiency memo, hearing) is violated. Learn how procedure protects taxpayer rights.

Cyprus Holding Companies: Resilient & Tax-Advantaged in 2026

Posted by Dr. Anil Gupta 01 May 2026 76 Views

Discover how Cyprus holding companies remain resilient post-2026 tax reforms. Learn about new advantages, unchanged benefits, and practical advice for investors.

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

Posted by CA Varun Gupta 01 May 2026 1670 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.

CESTAT Ruling: Machinery Seizure & EPCG Default

Posted by Vivek Jalan 01 May 2026 47 Views

Learn how the Hyderabad CESTAT ruled on machinery seizure impacting EPCG export obligations. Understand your rights and compliance insights.

ICFR Implementation: Overcoming Operating Effectiveness Challenges

Posted by SHAIK ZUNAIR 30 April 2026 206 Views

Discover practical challenges in ICFR implementation and operating effectiveness. Learn actionable recommendations to bridge the gap between design and execution for reliable financial reporting.