CAclubindia Articles

SC Ruling: ITC Cannot Be Denied When Seller's Registration Is Cancelled After Sale

Posted by CA.Sangam Aggarwal 07 November 2025 6760 Views

The Supreme Court in Commissioner of Trade and Tax, Delhi v. M/s Shanti Kiran India (P) Ltd. (2025) upheld that bona fide purchasers cannot be denied Input Tax Credit (ITC) under the DVAT Act merely because the selling dealer failed to deposit tax.

Find Your PF Number: Employee's Quick Guide

Posted by Poojitha Raam Vinay 06 November 2025 638 Views

Discover simple ways to find your PF number. Learn how to check your PF details via UAN portal, UMANG app, salary slip, SMS, and more.

ODI Routes: Automatic vs Approval - Key Insights

Posted by Affluence Advisory 06 November 2025 239 Views

Understand the Automatic and Approval Routes for Overseas Direct Investment (ODI) from India. Choose the right path for your global expansion.

Complete Guide to the New GST Registration Process under Rule 14A

Posted by CA Varun Gupta 06 November 2025 7282 Views

The new Rule 14A under GST simplifies registration for taxpayers. This guide covers eligibility, documentation, application steps and the latest CBIC notification for smooth GST registration.

No Income Period Expenses: Deductions Under Section 37(1)/34(1)

Posted by Vivek Jalan 06 November 2025 598 Views

Discover if expenses incurred during a no-income period are deductible under Section 37(1) or 34(1) of the Income Tax Acts. Learn about unabsorbed depreciation....

Withdraw PF Online Using UAN: Step-by-Step Guide

Posted by Shreyans Panchal 06 November 2025 31 Views

Learn how to withdraw your PF online using your UAN. Follow our easy step-by-step guide for a seamless, paperless process. Get your funds faster!

ITR Processing Time AY 2025-26: Faster Refunds Explained

Posted by Chaitra Seetharam 05 November 2025 61 Views

Discover ITR processing times for AY 2025-26. Learn how to speed up your refund with early filing & accurate details. Get insights now!

CA Exam Results: Beyond the Score - Part 1

Posted by Raj Jaggi 05 November 2025 279 Views

Didn't clear the CA exams? Discover inspiring lessons on resilience, health, and study strategies from CA Raj Jaggi. Read Part 1 now!

TDS and TCS Refund Rules Changed: Correction Window Now Only 2 Years

Posted by Ayush 05 November 2025 5326 Views

Major changes in TDS and TCS rules: File corrections within two years or you may lose tax refund opportunity.

Aadhaar Update: High Court Rules Correction a Legal Obligation

Posted by Mitali 05 November 2025 325 Views

Learn why Aadhaar updates are now a legal obligation, not a choice, following a landmark High Court ruling. Discover your rights and how to get corrections made.