CAclubindia Articles

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 77 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 1673 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 48 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 210 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.

New Tax Rules With Major Banking Updates: You Must Know These Changes in May 2026

Posted by Poojitha Raam Vinay 30 April 2026 2130 Views

New tax rules from April 2026 bring major updates in financial activities. If you have missed it in April, you must know these updates in May 2026 to stay compliant and avoid tax issues.

GST on University Affiliation: Not a Supply, Rules Court

Posted by Raj Jaggi 30 April 2026 82 Views

Learn why university affiliation fees are not considered a taxable supply under GST. Understand the court's ruling on statutory functions vs. commercial transactions.

FOPs & GST: Navigating SM REITs and Tax Implications

Posted by Mohit Jain 30 April 2026 126 Views

Understand the GST implications of Fractional Ownership Platforms (FOPs) and SM REITs. Explore property transfers, unit issuance, investment manager fees, and rental income.

Why TDS Compliance Has an Auditability Problem And Why Nobody Is Talking About It

Posted by Shobhit Jain 30 April 2026 1928 Views

A Section 201 notice can expose gaps in your TDS compliance - ERPs record outcomes, not decisions. Discover why reconstructing "why" behind deductions is costly, and how capturing decision logic at payment time makes compliance provable, audit-ready and notice-proof.

One Form That Can Replace Senior Citizen ITR in 2026

Posted by Chaitra Seetharam 29 April 2026 35706 Views

No ITR filing for senior citizens - Form 125 under Income Tax Act 2025 makes it possible. Know the eligibility, new changes and important compliance rules.