CAclubindia Articles
GST Appeal Time-Bar Cannot Always Bury a Business
The Himachal Pradesh High Court ruled that while GST appeals filed beyond the limitation period under Section 107 cannot be entertained by appellate authorities, constitutional courts may grant equitable relief in deserving cases.
The Cost of Reconciliation
Reconciliation is a vital financial control, but recurring reconciliations may signal deeper process issues. Explore when reconciliation validates accuracy and when it masks inefficiencies, system gaps and operational dependencies.
SEBI Just Made the Merchant Banker Optional in Buybacks and Quietly Handed CAs a Bigger Job
SEBI Buyback Amendment Regulations, 2026 introduce Regulation 24A, making Merchant Banker appointment optional. Learn the new responsibilities of statutory auditors, company secretaries, compliance officers, and listed companies in buyback transactions.
Which Business Expenses are Allowed and Which are Disallowed while Filing ITR?
Know which business expenses are allowed and disallowed under Income Tax law. Learn about TDS, cash payment limits, depreciation, personal expenses, compliance rules, and common mistakes that can increase tax liability.
Income Tax Audit Last Date For The AY 2026-27
Tax Audit AY 2026-27: Know Section 44AB applicability, audit report due dates, Form 3CA/3CB/3CD filing deadlines, penalties under Section 271B, and valid grounds for penalty waiver before September 30, 2026.
How to Check TAN Allotment Date Online?
Learn what TAN (Tax Deduction and Collection Account Number) is, who needs it, its structure, penalties for non-compliance, and how to find your TAN allotment date through the allotment letter, Know Your TAN facility or application acknowledgement.
Rule 88C First, Garnishee Action Later
Can GST authorities issue a garnishee notice for GSTR-1 vs GSTR-3B mismatches without first issuing DRC-01B? The Telangana High Court in P.R. Productions held that Rule 88C is mandatory and recovery under Section 79 cannot bypass the taxpayer’s right to explain or reconcile the mismatch.
Business Loan Default: Understanding the Guarantor's Liability and SARFAESI
Understand NPA classification, guarantor liability, and SARFAESI enforcement in simple terms. Learn when banks can proceed against guarantors, the difference between a personal guarantee and a mortgage, key SARFAESI stages, and practical recovery considerations for lenders, borrowers, and guarantors.
Section 87A Marginal Relief FY 2026-27: The Rs 12L Cliff, the Capital-Gains Carve-Out and 6 Worked Examples
Understand Section 87A rebate for FY 2026-27: Rs 12 lakh tax-free limit, marginal relief up to Rs 12.75 lakh, capital gains carve-out, and practical tax-saving strategies.
UPI Payments Above Rs 2000 May Not Stay Free Forever: What the New Law Really Means
Confused about UPI charges? Find out what changed in law, whether payments above Rs 2000 will be affected, and what's still undecided.
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