Gujarat HC upholds Section 16(2)(c) CGST Act in Maruti Enterprise, creating a direct conflict with Tripura, Gauhati and Karnataka HC rulings on bona fide ITC claims.
Understand how the DPDP Act is reshaping the CA profession in India. Learn about compliance obligations, client data handling, consent management, data breach reporting, AI usage and SOP requirements for CA firms and finance professionals.
The Gujarat High Court in Komal Jayeshbhai Hemavat v. State Tax Officer held that personal hearing under Section 75(4) of GST law is mandatory before passing an adverse order, even if the taxpayer selected "No" in Form DRC-06. The ruling reinforces natural justice and safeguards taxpayers against ex parte GST orders.
Securities and Exchange Board of India's 2025 FPI reforms introduce strict ODI disclosure norms, derivative restrictions, and the new SWAGAT-FI framework to boost transparency, curb regulatory arbitrage and attract trusted long-term foreign capital into India.
Explore how GST law distinguishes between composite and independent supplies through a hotel stay scenario. Understand why complimentary breakfast forms part of accommodation, while optional lunch and dinner remain separately taxable supplies under the CGST Act, 2017.
Explore the biggest financial and tax reforms under the IT Act, 2025 from the new Tax Year system and revised tax slabs to NBFC TDS rules, Digital Rupee integration, FEMA reforms, startup tax relief, ESG incentives, HRA expansion and capital market changes shaping India’s fiscal landscape in 2026.
Learn about CERSAI (Central Registry of Securitisation Asset Reconstruction and Security Interest of India), its role in preventing loan fraud, registration of security interests, compliance requirements, and its importance for banks, borrowers, professionals and property buyers in India’s secured lending ecosystem.
Understand presumptive taxation for AY 2026–27 under Sections 44AD, 44ADA, and 44AE. Learn turnover limits, eligibility, digital transaction benefits, tax rates, audit exemptions and key compliance rules for small businesses, professionals, and transporters.
ICAI CA Final AFM May 2026 paper surprised students with difficult MCQs, conceptual numericals, and heavy application-based questions. Read complete paper analysis, student reactions, difficulty level and re-exam updates.
Mergers and acquisitions don't get easie,they get faster. The pressure to consolidate, pivot, or shed non-core assets never really lets up. And yet most transac..
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English