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CAclubindia Articles


Ocean Settled, Air Unsettled - GST's Legal Divide

  Raj Jaggipro badge    02 May 2026 at 10:51

Explore the limits of GST on ocean freight vs air freight understand CIF vs FOB contracts, reverse charge implications, and how the Mohit Minerals case reshaped taxation boundaries, clarifying double taxation concerns and why air freight remains taxable under current law.



TDS on Partner Payments Under Section 194T: Rate, Threshold & Compliance Explained

  CA. Ankit Chandrakar    02 May 2026 at 09:11

Section 194T introduces TDS @10% on payments by firms/LLPs to partners from 1 April 2025. Learn applicability, threshold Rs 20,000, compliance rules, exclusions and impact on cash flow and filings.



GST Tribunal Appeal Rules 2026: Section 112, Pre-Deposit & Filing Procedure

  CA Varun Guptapro badge    02 May 2026 at 09:07

Comprehensive guide to GSTAT appeals under Section 112 of CGST Act. Learn eligibility, time limits, pre-deposit rules, filing process, documents required, and key 2026 deadlines for GST Tribunal appeals.



Post Office Fixed Deposit Scheme 2026: Safe Investment With High Returns

  Mitali    01 May 2026 at 13:28

Post Office FD 2026 guide: Learn interest rates from 6.9% to 7.5% p.a., tax benefits, tenure options, eligibility and rules.



Senior Citizen Saving Scheme vs Fixed Deposits 2026

  Chaitra Seetharam    01 May 2026 at 11:59

Compare SCSS vs Fixed Deposits for senior citizens in 2026: interest rates, tax benefits, liquidity, and safety. Learn which option - government-backed SCSS at 8.2% or flexible bank FDs offers better returns and suits your retirement needs.



Violation Of Rule 92 Renders Refund Rejection Void (Non-Est) - Bombay High Court

  Raj Jaggipro badge    01 May 2026 at 11:38

Bombay High Court rules refund rejection without deficiency memo or hearing under Rule 92 is void ab initio. Limitation cannot override taxpayer’s substantive rights in GST refund cases.



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.




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