CAclubindia Articles

EPFO Dues Extinguished After Approval of Resolution Plan? CGIT Delhi's Landmark Ruling in Revent Precision Engineering Case

Posted by CA Jaydeep Babubhai Vadher 04 June 2026 82 Views

CGIT Delhi rules that EPFO cannot recover pre-CIRP PF dues, damages, or interest from a successful resolution applicant if claims were not filed during CIRP. The judgment reinforces the IBC's clean slate principle and finality of approved resolution plans.

The Transition from SME to Mainboard: A Comprehensive Guide to Listing Migration

Posted by Affluence Advisory 04 June 2026 32 Views

The journey from being a Small and Medium Enterprise (SME) to becoming a main board listed company is a significant milestone in the lifecycle of any business. ...

Income Tax on Retirement Benefits For AY 2026-27: One Guide Covering Everything

Posted by Poojitha Raam Vinay

03 June 2026 9170 Views

Know how retirement benefits are taxed in AY 26-27, including pension, gratuity, PF, NPS, leave encashment, exemptions and tax-saving tips.

GST Enforcement During Search: Rajasthan High Court Upholds Sealing, Attachment and the Discipline of Statutory Remedies

Posted by Raj Jaggi

03 June 2026 67 Views

ajasthan High Court upholds GST search, sealing, and bank attachment powers in Murliwala Pigment, emphasizing statutory remedies, summons compliance, and limits on writ jurisdiction.

Foreign Assets, RSUs and Foreign Bank Accounts in ITR: Schedule FA Reporting, Notices and Penalty Explained

Posted by CA Varun Gupta

03 June 2026 869 Views

Foreign assets in ITR? Understand Schedule FA disclosure rules for foreign bank accounts, RSUs, ESOPs, overseas investments, Form 67, and penalties for non-reporting in AY 2026-27.

No GST on MIDC Leasehold Assignment: Supreme Court Upholds Bombay HC

Posted by Yasharth Kale 03 June 2026 340 Views

GST not applicable on outright assignment of MIDC industrial leasehold rights, rules Bombay HC; Supreme Court declines to interfere. Key implications for industrial plot transfers explained.

FD Interest Rates for 444-Day Special Scheme 2026: Check Which PSU Bank Offers Highest Return?

Posted by Poojitha Raam Vinay

02 June 2026 35013 Views

Are you planning to invest in a 444-day special FD - Discover which PSU bank offering the highest return - compare SBI, PNB, BoB and other PSU banks to find which offers the highest returns.

Long-Term Capital Gain Tax: Exemptions Available in AY 2026-27

Posted by Ishwarya Keerthi B 02 June 2026 17549 Views

Learn about Long-Term Capital Gain (LTCG) tax exemptions available for AY 2026-27 under Sections 54, 54F, 54EC, and 54B. Discover how strategic reinvestment in property, bonds, or agricultural land can help reduce or eliminate LTCG tax legally.

GST Liability in Business Transfers and Retrospective Amalgamations

Posted by Raj Jaggi

02 June 2026 1103 Views

Opening ObservationsA business restructuring is often planned as a commercial or corporate event. The parties focus on valuation, assets, liabilities, employees...

Section 87A and Section 156 Rebate Explained: Why Tax May Still Be Payable Below Rs 12 Lakh

Posted by CA Varun Gupta

02 June 2026 3155 Views

Why are some taxpayers receiving tax demands despite income below Rs 12 lakh? Learn how Section 87A rebate works, the role of Section 156, and situations where tax may still be payable.