CAclubindia Articles

Transit state vs. Free trade: The Allahabad HC draws the limits of GST power

Posted by Raj Jaggi

27 May 2026 269 Views

When GST Enforcement Crossed Its Natural BoundariesIn one of the most significant GST judgments delivered in recent times, the Allahabad High Court in M/s Marut...

The Curious Case of the NRI Karta: Why Your HUF's Residential Status Doesn't Follow the Karta

Posted by CA Aishwariya K Rajagopal 27 May 2026 774 Views

Understand how the residential status of a HUF is determined under the Income Tax Act, 1961, and why an NRI Karta does not automatically make the HUF a Non-Resident. Learn the tax implications of "control and management," RNOR benefits, and key precautions for NRI families managing ancestral wealth and global income exposure.

Residential Plot Loans in India: Understanding Bank Finance

Posted by Ashok Kakkar 27 May 2026 76 Views

Understand residential plot loans in India, including whether banks finance plot purchases without immediate construction plans, RBI guidelines, bank conditions, interest rates, construction timelines, and the risks of investment-oriented land purchases under housing finance schemes.

Why Indian Commerce Students Must Learn AI Tools Alongside Certifications

Posted by Simandhar Education 27 May 2026 225 Views

Discover why AI skills are becoming essential for Indian commerce students in 2026. Learn how AI tools are transforming accounting, audit, tax, and finance roles, and why combining certifications like US CPA, CMA, ACCA, CIA, or EA with AI readiness can improve career opportunities, salaries and job-market competitiveness.

Smarter, Safer, Sharper: Harnessing Artificial Intelligence in Modern GST Practice

Posted by Bimal Jain 26 May 2026 431 Views

The question is no longer whether a GST professional should adopt Artificial Intelligence - it is how to do so with discipline, responsibility and a clear-eyed ...

When Liberty Refused to Surrender Before GST Prosecution: A Significant Allahabad High Court Verdict on Bail, Economic Offences and Personal Liberty

Posted by Raj Jaggi

26 May 2026 109 Views

Explore the Allahabad High Court’s landmark ruling in Shakib Qureshi v. Anti Evasion CGST on GST arrests, fake invoicing, bail jurisprudence, prolonged detention, and the balance between revenue protection and personal liberty under the CGST Act, 2017.

Plan your Finances carefully in this war crisis!!

Posted by CA Umesh Sharma 26 May 2026 289 Views

FY 2026-27 begins amid inflation and the West Asia crisis. Learn smart tax planning, funding options, GST/TDS compliance and financial discipline tips for taxpayers and businesses.

When the GST System Turns Against You: Challenging Arbitrary State Action Under Article 14

Posted by Abhishek Raja 26 May 2026 890 Views

Can GST demands be challenged as arbitrary? Learn how Article 14 of the Constitution protects businesses against retrospective GST notices, ITC blocking, unfair notifications, natural justice violations, and irrational tax actions.

When Merits Prevailed Over Procedure- A Landmark Rajasthan High Court Verdict On GST Appeals

Posted by Raj Jaggi

25 May 2026 788 Views

A detailed analysis of the Giri Transport Company judgment covering GST limitation, procedural law, portal communication, appellate jurisdiction and tax litigation

Neurofinance in Practice: How Cognitive Mechanisms Shape Corporate Investment and Risk Decisions

Posted by Affluence Advisory 25 May 2026 99 Views

Learn how neurofinance impacts corporate finance through behavioural biases, risk perception, capital allocation, investment decisions and strategic risk management.