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CAclubindia Articles


Why Cyprus Holding Companies Are More Resilient Than Ever in 2026

  Dr. Anil Gupta    01 May 2026 at 09:05

Explore Cyprus' 2026 tax reforms and their impact on holding companies. Learn about the corporate tax hike to 15%, abolition of deemed dividend distribution, reduced SDC, extended loss carry-forward and continued benefits like participation exemption and tax-free dividends for non-residents plus key FDI and substance compliance insights for global investors.



Penalty-Only GST Orders? Pre-Deposit Rules under Section 112(8) Explained

  CA Varun Guptapro badge    01 May 2026 at 09:04

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.



Machinery Seizure & EPCG Default: Landmark Ruling by CESTAT Hyderabad Bench

  Vivek Jalan    01 May 2026 at 09:03

The M/s Sri Havisha Hospitality & Infrastructure Ltd vs Commissioner of Customs, Hyderabad ruling by CESTAT Hyderabad clarifies that export obligation failure under EPCG due to machinery seizure is an act of impossibility not willful default impacting penalties, confiscation, and duty computation.



ICFR Implementation: Practical Challenges in Achieving Operating Effectiveness

  SHAIK ZUNAIR    30 April 2026 at 17:54

A comprehensive analysis of Internal Financial Controls over Financial Reporting (ICFR) under the Companies Act, 2013. Explore key deficiencies, audit insights, ICAI guidance and practical strategies to strengthen control design and effectiveness.



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

  Poojitha Raam Vinay pro badge    30 April 2026 at 13:20

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.



University Affiliation Under GST: Not A Supply, But A Statutory Function

  Raj Jaggipro badge    30 April 2026 at 10:56

Explore how the University of Mumbai v. Union of India & Others ruling redefines GST boundaries, holding that statutory, non-commercial functions like university affiliation cannot be taxed without a valid taxable event, reinforcing constitutional limits under Article 265.



Fractional Ownership Platforms (FOPs) and GST Products, Services, or Neither? A Critical Examination

  Mohit Jain    30 April 2026 at 09:26

India's fractional ownership boom meets GST uncertainty - This article unpacks SM REIT taxation across each transaction layer, highlighting key risks, ITC reversal traps and unresolved legal grey areas demanding urgent CBIC clarity.



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

  Shobhit Jain    30 April 2026 at 09:26

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.



Refunds Beyond Limitation: Reasserting Substantive Rights Under GST

  Raj Jaggipro badge    29 April 2026 at 11:12

Explore how refund jurisprudence under GST is evolving, as the Delhi High Court in Kanika Exports v. Union of India clarifies that limitation rules cannot override vested rights.



ESOP Tax Relief for Employees of Startup Registered Companies

  Affluence Advisory    29 April 2026 at 09:11

Understand ESOP taxation in India with a clear breakdown of grant, vesting, exercise, and sale stages. Learn how tax deferral for DPIIT-recognized startups under Section 80-IAC reduces cash-flow burden and impacts employees compared to normal companies.




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