CAclubindia Articles

Curative Petition In GST Litigation: When Finality Becomes A Rule Of Justice

Posted by Raj Jaggi

13 June 2026 132 Views

The Supreme Court's Sriba Nirman judgment highlights the strict limits of curative petitions, GST Section 74 penalties, wilful suppression, compliance obligations, and the importance of finality in tax litigation.

Income Tax For Senior Citizens For FY 2026-27: Updated as per New Rules 2026

Posted by Mitali 13 June 2026 290037 Views

Income Tax for senior citizens FY 2026-27 with latest sections, tax slabs, 87A rebate, 80TTB deduction, new TDS rules and filing exemptions.

PF Withdrawal Online 2026: With New EPFO 3.0 Rules

Posted by Poojitha Raam Vinay

13 June 2026 76205 Views

Learn how to withdraw PF online in 2026 under EPFO 3.0. Explore new UPI and ATM withdrawal features, ₹5 lakh auto-settlement, Form 121 rules, eligibility, tax implications, withdrawal limits and step-by-step claim filing process.

Post Office RD Interest Rate 2026: Latest Update with Tax Benefit

Posted by Ishwarya Keerthi B 13 June 2026 23071 Views

Learn about the Post Office Recurring Deposit (RD) Scheme 2026, including the latest 6.7% interest rate, tax rules, maturity returns, eligibility, benefits, loan facility, and whether it is a good investment option for disciplined savers.

The Shift from Aspirational Buying to Informed Buying

Posted by Niyati 13 June 2026 14 Views

Today's car buyers are making smarter, research-backed decisions by focusing on safety, technology, comfort, and ownership costs. Learn why informed buying is replacing aspirational purchasing in the automotive market.

ESOP Compliance Checklist for Private Limited Companies: Companies Act, Tax & Ind AS 102

Posted by CA Akhil Kumar

13 June 2026 145 Views

A comprehensive practitioner's guide to ESOPs in Private Limited Companies covering Rule 12 compliance, option pool structuring, cap table impact, Ind AS 102 accounting, employee taxation, Section 192(1C) deferment, and key legal distinctions between ESOPs and sweat equity.

No Surviving Tax Demand, No Surviving Prosecution: The Principle Behind Quashing Criminal Proceedings

Posted by Raj Jaggi

13 June 2026 86 Views

Punjab & Haryana High Court rules that criminal prosecution under Central Excise law cannot continue after CESTAT exonerates the assessee on merits. Explore the judgment's implications for tax litigation, company directors and GST prosecutions.

GSTAT Appeals: A Practical Filing Guide to Pre-Deposit, Timelines and Procedure

Posted by CA Sundram Gupta, FCA 13 June 2026 669 Views

Learn how to file a GSTAT appeal in 2026, including eligibility, bench selection, pre-deposit rules, filing fees, documentation, limitation periods and the crucial 30 June 2026 deadline for legacy GST disputes.

The Cost of a Few Paise: Why Rounding Off in Preferential Allotments is a Compliance Trap

Posted by CS Divesh Goyal 12 June 2026 162 Views

Can a 59-paise pricing error lead to corporate penalties? A recent ROC order says yes. Explore the case, statutory provisions, penalties and key governance takeaways.

GST Liability In Liquidation And Personal Exposure Of Directors Under Sections 88 And 89

Posted by Raj Jaggi

12 June 2026 104 Views

Understand GST liability during company liquidation and director liability under Sections 88 and 89 of the CGST Act, 2017. Learn recovery rules, liquidator obligations, director safeguards, insolvency implications and key judicial precedents.