CAclubindia Articles
Service Tax Appeals Must Resolve, Not Recycle, Disputes
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)
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.
OPC vs Private Limited Company: Compliance, Tax, Cost and Conversion
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
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
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
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
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.
Can a Taxpayer Avoid the ITR-1 or ITR-2 Due Date by Declaring Small Business Income?
01 August 2026
2957 Views
Can artificial business receipts help extend your ITR filing deadline? Explore the compliance risks and verification challenges taxpayers may face.
Planning an NGO? Choose the Right Legal Structure
Confused between a Section 8 Company, Trust, or Society for your NGO? This practical guide explains the key differences, governance models, compliance requirements, and factors to consider when choosing the right legal structure for a non-profit organisation in India
GST Notice Timing: Three Months Before Limitation, Not Three Months Before Order
Madras High Court clarifies that Section 73(2) of the CGST Act does not mandate a three-month gap between a GST show cause notice and adjudication order. The ruling emphasizes timely notices, reasonable opportunity of hearing, and consistency in GST adjudication, striking down contradictory orders for the same tax period.
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