CAclubindia Articles

Service Tax Appeals Must Resolve, Not Recycle, Disputes

Posted by Raj Jaggi 03 August 2026 9 Views

The Gujarat High Court in Rekha Constructions held that CESTAT should not mechanically remand cases when settled precedent exists. The ruling stresses finality in tax litigation, the importance of speaking orders, and avoiding unnecessary multiplicity of proceedings.

Individual Income Tax Return Filing Due Dates for FY 2025-26 (AY 2026-27)

Posted by Ishwarya Keerthi B 03 August 2026 102515 Views

Know the ITR filing due dates for FY 2025-26 (AY 2026-27), required documents, late filing penalties, interest, refund implications, and key benefits of filing your Income Tax Return on time.

Penalty For Late Filing Of Income Tax Return For AY 2026-27

Posted by Ishwarya Keerthi B 03 August 2026 11298 Views

Missed the ITR filing deadline for AY 2026-27? Learn about late filing fees under Section 234F, interest under Section 234A, loss of tax benefits, delayed refunds, and belated return deadlines.

SBI 444-day FD 2026: Earn More Than Regular FD in a Short Duration

Posted by Chaitra Seetharam 03 August 2026 74112 Views

SBI Amrit Vrishti 444-Day FD offers up to 7.05% interest for super senior citizens. Check latest interest rates, eligibility, premature withdrawal rules, taxation and benefits before investing.

OPC vs Private Limited Company: Compliance, Tax, Cost and Conversion

Posted by CA Sundram Gupta, FCA 03 August 2026 17 Views

Confused between an OPC and a Private Limited Company? Compare tax, compliance, funding, conversion rules, costs, and legal differences to choose the right business structure in 2026.

No Capital Gains on Agricultural Land Under Section 2(14): Key Legal Position Explained

Posted by Vivek Jalan 03 August 2026 34 Views

Does agricultural land attract capital gains tax? Learn why agricultural income or farming activity is not mandatory under Section 2(14)(iii), with ITAT Ahmedabad's ruling in Meghdeep Farms Pvt. Ltd. and key tax implications explained.

Can an Unsigned Section 151 Approval Invalidate Reassessment? ITAT Rajkot Explains

Posted by CA Jaydeep Babubhai Vadher 03 August 2026 17 Views

Can reassessment survive without a signed Section 151 approval? Explore the ITAT Rajkot ruling in Puja Dinesh Singh v. ITO, its impact on reassessment validity, jurisdiction, and taxpayer safeguards under the Income-tax Act.

Mandatory Dematerialisation (ISIN) for Non-Small Private Companies decoded: Practical FAQs

Posted by CS Grishma Malvankar 01 August 2026 115 Views

Confused about Rule 9B compliance for private companies? Learn ISIN requirements, dematerialisation timelines, Small Company thresholds, PAS-6 filing obligations, rights issues, share transfers, and key FAQs with practical illustrations.

Departmental Appeals under GST: The Jurisprudence of the "Recurring Nature" Exception

Posted by Raj Jaggi 01 August 2026 71 Views

Can a small GST dispute shape the tax liability of an entire industry? Explore Section 120 of the CGST Act, recurring legal issues, departmental appeal limits, and why low-value cases can have far-reaching consequences for taxpayers and future assessments.