CAclubindia Articles

Defective Show Cause Notice, Yet Valid Proceedings: A Landmark Shift In GST Judicial Thinking

Posted by Raj Jaggi 10 April 2026 334 Views

Telangana High Court and Supreme Court rulings affirm that GST show-cause notices need not be perfectly drafted if taxpayers receive a fair opportunity to respond, reinforcing natural justice, procedural fairness, and limited judicial interference at the notice stage.

New Income Tax Rules 2026: All Major Changes Explained for Salaried, Businesses & Investors

Posted by CA. Mohit Kumar 10 April 2026 14727 Views

India's Income-tax Act, 2025 and Rules, 2026 mark a major tax overhaul from April 1, 2026. Explore key changes in PAN rules, salary taxation, compliance, TDS/TCS, ESOPs and filing timelines.

New TDS Rules 2026: Complete Guide to Form 141 Schedule C & Section 393(1)

Posted by CA Varun Gupta 10 April 2026 5765 Views

Learn everything about Form 141 Schedule C for TDS on contractor and professional payments from April 2026, including threshold, due dates and filing process.

Challenge AI GST Orders: Gujarat HC Ruling

Posted by Vivek Jalan 10 April 2026 136 Views

Learn how to challenge AI-generated GST orders based on the Gujarat High Court ruling. Discover practical steps for taxpayers to contest flawed judgments.

TDS on VDA Transfer: Form 141 Schedule D Explained

Posted by CA Varun Gupta 09 April 2026 106 Views

Understand TDS on Virtual Digital Assets (VDAs) like crypto & NFTs. Learn about Form 141 Schedule D, its requirements, and deadlines for compliance.

ISD ITC Distribution: Rule 39(1) vs Section 20 Clarity

Posted by Vivek Jalan 09 April 2026 321 Views

Understand the Madras High Court's ruling on ISD ITC distribution timing. Learn how to comply with Section 20 and Rule 39(1) for prompt credit flow.

GST Boundary: Regulation vs. Business - Landmark Ruling

Posted by Raj Jaggi 08 April 2026 238 Views

Discover the landmark GST ruling that clarifies the boundary between statutory regulation and taxable business supply. Learn how courts view regulatory fees.

Adverse Income Tax Assessment? Remedies Explained

Posted by CA Varun Gupta 08 April 2026 356 Views

Received an adverse income tax assessment? Discover remedies under Sections 143(3), 147, 148, and more. Learn your options.

Navigating the Tax Act 2025 Transition: Key FAQs

Posted by CA Umesh Sharma 08 April 2026 369 Views

Understand the dual track system for the Income Tax Act 2025. Get answers to FAQs on return filing, advance tax, TDS, losses, and credits for a smooth transition.