CAclubindia Articles
GST Investigation Statement: Evidence or Mere Material?
Explore Section 136 of the CGST Act and understand why a recorded GST investigation statement is not automatically proof, including safeguards, cross-examination, retractions and corroboration.
Foreign Company Registration in India: Complete Guide to MCA Registration, RBI Approval and Compliance Requirements
Planning to establish a foreign company, branch office, liaison office, project office, or Indian subsidiary in India? Learn the MCA registration process, FC-1 to FC-4 filings, RBI approvals, required documents, name reservation rules, annual compliances, and key FAQs for foreign businesses.
Double Taxation Relief & Foreign Tax Credit Under Income Tax Act 2025
Learn about double taxation relief and Foreign Tax Credit in India, including DTAA, Sections 159 & 160, TRC, Form 44, FTC calculation and key rules.
Section 74 Under GST - Mere Words Cannot Extend Limitation
The Supreme Court's Tata Steel ruling clarifies that GST Section 74 cannot be invoked merely due to tax mismatches or ITC disputes. Extended limitation requires specific allegations of fraud, wilful misstatement, or suppression of facts supported by foundational facts in the show-cause notice itself. Learn the key takeaways and implications for GST litigation.
Tax on Interest-Free & Concessional Employer Loans: Rs 2 Lakh Limit and Medical Exemption
Learn the taxability of interest-free and concessional employer loans, perquisite calculation, ₹2 lakh exemption, medical loan rules, household members and key examples.
Income Tax Refund Delay Reasons for AY 2026-27
AY 2026–27 income tax refund delayed? Explore common reasons, including TDS mismatches, e-verification, bank issues, PAN-Aadhaar problems, tax demands and high refund claims, plus steps to check and resolve delays.
PAN Card Correction Online 2026: Fix it in Just 5 Minutes
Learn how to correct PAN details online in 2026 using PAN CR-01 or CR-02. Check required documents, fees, e-KYC process, timelines, tracking and common rejection reasons.
Senior Citizen Card 2026: Check Benefits and Who Can Apply?
Learn about the Senior Citizen Card 2026, including eligibility, required documents, application process, key benefits, tax advantages and who can apply in India.
e-Aadhaar Download 2026: Know the Easy Online Process
Download Aadhaar online in minutes using your Aadhaar Number, EID, VID, mAadhaar, DigiLocker or UMANG. Learn how to get e-Aadhaar, masked Aadhaar and PDF password details.
AI in GST Proceedings: Drawing the Legal Boundary
AI Enters GST Proceedings - A New Challenge for Tax AdministrationArtificial Intelligence is increasingly becoming part of professional decision-making. Legal r...
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