CAclubindia Articles

Christmas Cheer with Year-End Tax Compliance

Posted by CA Umesh Sharma 23 December 2025 238 Views

Why is 31st December crucial for tax compliance? Through a fictional Arjuna-Krishna dialogue, understand the importance of timely ITR and GSTR-9/GSTR-9C filings, refunds, penalties, and year-end tax planning.

New UPI Transaction Limits For 2026: Big Update

Posted by Ayush 22 December 2025 3649 Views

Learn about new UPI transaction limits for 2026, daily limits, business QR rules and when Income Tax or GST notices hit.

Rs 25.2 Crore Bid in IPL, But How Much Does Cameron Green Earns After Taxes & Deductions?

Posted by Chaitra Seetharam 22 December 2025 2491 Views

The record Rs 25.2 crore bid for Cameron Green in the IPL 2026 mini-auction does not reflect his actual income, which is heavily cut by a "maximum fee" regulation

Leasing of Residential Premises as Hostels: Supreme Court Settles the GST Exemption Debate

Posted by Bimal Jain 22 December 2025 4022 Views

Supreme Court rules hostel accommodation qualifies as residential dwelling under GST, allowing exemption on rental income prior to July 2022 amendments.

Inspection, Search And Seizure Under GST: When The Law Learns To Let Go - Part III - The Concluding Part

Posted by Raj Jaggi

22 December 2025 185 Views

An in-depth analysis of Section 67 of the CGST Act explaining provisional release, seizure limits, disposal of perishable goods, procedural safeguards, and how GST enforcement balances authority with fairness and due process.

Major GST Relief: Genuine Buyers Protected from Supplier GST Flaws

Posted by CS Lalit Rajput 22 December 2025 3499 Views

Calcutta High Court rules that Input Tax Credit cannot be denied to genuine buyers solely due to retrospective GST registration cancellation of suppliers, reinforcing protection for bona fide taxpayers.

Whether Scrutiny Under GST In Terms Of Section 61 Of CGST Act Is Compulsory

Posted by Affluence Advisory 22 December 2025 151 Views

GST return scrutiny under Section 61 remains disputed. Read key High Court rulings on ASMT-10, taxpayer safeguards and direct SCN issuance.

Section 69C vs Section 105 of ITA 2025: A Fundamental Shift in Tax Law

Posted by Vivek Jalan 22 December 2025 588 Views

Section 105 of ITA 2025 makes unexplained expenditure additions mandatory, replacing "may" with "shall" and removing judicial discretion under Section 69C.