CAclubindia Articles

GST Not Applicable on Leasehold Rights Transfer, Holds Bombay High Court

Posted by Vivek Jalan 23 April 2026 1357 Views

Bombay High Court rules that assignment of leasehold rights is not a taxable supply under GST, treating it as transfer of immovable property; key implications amid ongoing Supreme Court challenge.

Form 10-IEA Mandatory for Tax Regime Switch AY 2024-25

Posted by Vivek Jalan 24 April 2026 1157 Views

Switching tax regimes from AY 2024-25? Learn about the new Rule 21AGA and the mandatory Form 10-IEA for businesses. Discover changes to exempt allowances, perquisites, and depreciation.

SEBI Quarterly Compliances for Listed Companies

Posted by Affluence Advisory 23 April 2026 352 Views

Understand SEBI's quarterly compliance requirements for listed companies under LODR Regulations. Ensure timely filings and maintain transparency.

TDS on Transporters: Declaration Format Under Section 393(4) for AY 2026-27

Posted by Rajagopal K 24 April 2026 16712 Views

Download and understand the transporter declaration format for non-deduction of TDS under Section 393(4) of the Income-tax Act, 2025. Check eligibility, conditions and compliance requirements for AY 2026-27.

Dormant Company India: Legal Framework & Procedure

Posted by CS Deepak Sharma 22 April 2026 515 Views

Understand India's Dormant Company status under Section 455. Learn eligibility, benefits, procedure, and ongoing compliances for inactive companies.

MSME-1 Filing: Your Guide to Compliance & Deadlines

Posted by CS Divesh Goyal 21 April 2026 2257 Views

Understand MSME-1 filing obligations for companies. Learn who needs to file, what to report, and consequences of non-compliance. Ensure timely payments.

Tax Litigation Restraint: Supreme Court Lessons

Posted by Raj Jaggi

21 April 2026 149 Views

Discover how the Supreme Court promotes restraint in tax litigation, focusing on monetary thresholds and responsible dispute resolution. Learn when to stop fighting.