CAclubindia Articles

New UPI Transaction Limits For 2026: Big Update

Ayush 22 December 2025 at 17:45

Learn about new UPI transaction limits for 2026, daily limits, business QR rules and when Income Tax or GST notices hit.

Rs 25.2 Crore Bid in IPL, But How Much Does Cameron Green Earns After Taxes & Deductions?

Chaitra Seetharam 22 December 2025 at 11:24

The record Rs 25.2 crore bid for Cameron Green in the IPL 2026 mini-auction does not reflect his actual income, which is heavily cut by a "maximum fee" regulation

Leasing of Residential Premises as Hostels: Supreme Court Settles the GST Exemption Debate

Bimal Jain 22 December 2025 at 10:39

Supreme Court rules hostel accommodation qualifies as residential dwelling under GST, allowing exemption on rental income prior to July 2022 amendments.

Inspection, Search And Seizure Under GST: When The Law Learns To Let Go - Part III - The Concluding Part

Raj Jaggi 22 December 2025 at 10:38

An in-depth analysis of Section 67 of the CGST Act explaining provisional release, seizure limits, disposal of perishable goods, procedural safeguards, and how GST enforcement balances authority with fairness and due process.

Major GST Relief: Genuine Buyers Protected from Supplier GST Flaws

CS Lalit Rajput 22 December 2025 at 07:25

Calcutta High Court rules that Input Tax Credit cannot be denied to genuine buyers solely due to retrospective GST registration cancellation of suppliers, reinforcing protection for bona fide taxpayers.

Whether Scrutiny Under GST In Terms Of Section 61 Of CGST Act Is Compulsory

Affluence Advisory 22 December 2025 at 06:41

GST return scrutiny under Section 61 remains disputed. Read key High Court rulings on ASMT-10, taxpayer safeguards and direct SCN issuance.

Section 69C vs Section 105 of ITA 2025: A Fundamental Shift in Tax Law

Vivek Jalan 22 December 2025 at 06:41

Section 105 of ITA 2025 makes unexplained expenditure additions mandatory, replacing "may" with "shall" and removing judicial discretion under Section 69C.

When Observation Is Not Enough: Transition from Inspection to Search and Seizure (Part II)

Raj Jaggi 20 December 2025 at 18:22

A detailed guide to GST search and seizure under Section 67(2), covering legal safeguards, procedural discipline, and key court rulings.

Revised NPS Rules: 10 Key Changes You Must Know About NPS Accumulation, Growth and Withdrawals

Pranab Banerjee 20 December 2025 at 07:16

Revised NPS Rules explained in simple terms. Know changes in contribution limits, equity exposure, tax benefits, withdrawals and retirement planning impact.

What are the Advantages of LLP Registration for Small Businesses in India?

Kapil kumar 20 December 2025 at 07:16

Explore the key benefits of LLP registration in India, including limited liability protection, tax efficiency, flexible management, low compliance and easy registration, ideal for startups and small businesses.