CAclubindia Articles

Premium Presentation Boxes Under GST: Eligibility, Reversal And Blockage Of ITC

Posted by Raj Jaggi

24 January 2026 565 Views

When Law Learns to Ignore the ShineEvery mature tax system is scrutinised not through intricate transactions but by seemingly straightforward items that challen...

The AIF Boom: How India's Wealthy Are Powering the Next Wave of Alternative Investments

Posted by Affluence Advisory 24 January 2026 246 Views

India's wealthy investors are rapidly shifting to AIFs as commitments cross Rs 9 trillion. Explore what's driving the surge and what lies ahead.

Understanding Section 54F: Reinvestment-Based Capital Gain Relief

Posted by Affluence Advisory 23 January 2026 953 Views

Understand Section 54F of the Income Tax Act - eligibility, conditions, exemption limits, CGAS rules, calculation formula and key amendments applicable from AY 2026.

Rule 86B Meets Rule 31D - Why Blanket ITC Assumptions No Longer Hold

Posted by Raj Jaggi

23 January 2026 847 Views

Rule 86B under GST continues to matter as a revenue safeguard. Understand its intent, sectoral distortions, and the rationale behind the 2026 amendment.

The Role of AI in Auto Trading and Trading Bots

Posted by Shivani 22 January 2026 97 Views

Explore auto trading and algorithmic trading fundamentals, from rule-based systems to AI strategies, risks, execution, and structured learning paths.

MGT-7A Applicability Explained in Light of Revised Small Company Criteria

Posted by CS Divesh Goyal 22 January 2026 343 Views

Clarifies whether companies should file MGT-7 or MGT-7A for FY 2024-25 after the revised Small Company thresholds effective 1 December 2025, in the absence of MCA clarification.

When Trains Move, But E-Way Bills Don't: Resolving GST Confusion Around Physical Movement

Posted by Raj Jaggi

22 January 2026 177 Views

An in-depth GST analysis explaining why movement of leased metro trains across States does not require an e-Way Bill, focusing on intent, nature of supply and Rule 138 limitations.