Articles by CA Varun Gupta

GST Tribunal Appeal Rules 2026: Section 112, Pre-Deposit & Filing Procedure

Posted by CA Varun Gupta 02 May 2026 4014 Views

Comprehensive guide to GSTAT appeals under Section 112 of CGST Act. Learn eligibility, time limits, pre-deposit rules, filing process, documents required, and key 2026 deadlines for GST Tribunal appeals.

Penalty-Only GST Orders? Pre-Deposit Rules under Section 112(8) Explained

Posted by CA Varun Gupta 01 May 2026 1661 Views

Understand GSTAT appeal pre-deposit rules under Sections 112(8) & 112(9) of the CGST Act. Learn calculation of admitted amount, disputed tax, penalty-only cases and automatic stay of recovery with practical examples.

Section 378 Income Tax Act 2025: Assessee Relief Guide

Posted by CA Varun Gupta 20 April 2026 1405 Views

Understand Section 378 of the Income Tax Act, 2025. Learn how assessees can seek revision of orders and gain relief under this beneficial provision.

Sections 263 & 377 Income Tax: Reply, Remedies & Mitigation

Posted by CA Varun Gupta 18 April 2026 1269 Views

Understand notices under Income Tax Sections 263 & 377. Learn about the revisional authority's powers, assessee remedies, and mitigation strategies.

DIN Defect in Income Tax Orders after CBDT Circular No. 4/2026: Section 292BA, Retrospective Amendment and Assessee's Grounds of Appeal

Posted by CA Varun Gupta 17 April 2026 603 Views

CBDT Circular 4/2026 revises the DIN framework in income-tax communications, introducing section 292BA with retrospective effect. This article analyses key changes, limitations, and continuing litigation opportunities for taxpayers.

Slump Sale India: Section 50B, GST & Tax Guide

Posted by CA Varun Gupta 16 April 2026 1712 Views

Understand Slump Sale taxation in India under Section 50B, Rule 11UAE. Learn about net worth, capital gains, and GST implications for business transfers.

Form 10A Delay Relief: PCIT/CIT is Competent Authority

Posted by CA Varun Gupta 15 April 2026 1787 Views

CBDT clarifies PCIT/CIT as competent authority for Form 10A delay condonation. Learn about the process and its impact on charitable trusts.

GST on Expense Reimbursements: Pure Agent vs. Taxable

Posted by CA Varun Gupta 14 April 2026 1096 Views

Understand GST on expense reimbursements. Learn when they are taxable, when they qualify as pure agent disbursements under Rule 33, and how to report them.

Form No. 141 Schedule A Explained: New Rent TDS Reporting Rules from April 2026

Posted by CA Varun Gupta 13 April 2026 7794 Views

Understand the new rent reporting framework under Form No. 141 (Schedule A) effective 1 April 2026. Learn about tenant-landlord disclosures, deductee-wise TDS computation, property classification and key compliance requirements.

New TDS Rules 2026: Complete Guide to Form 141 Schedule C & Section 393(1)

Posted by CA Varun Gupta 10 April 2026 5786 Views

Learn everything about Form 141 Schedule C for TDS on contractor and professional payments from April 2026, including threshold, due dates and filing process.