CAclubindia Articles
No Real Recipient, No Tax on Promotion Spend
The Clause Says Promotion, but the Law Asks: Service to Whom?The Supreme Court’s order in Commissioner of CGST and Central Excise, Mumbai Central v. Zee E...
TRAN Appeals Before GSTAT: Jurisdictional Boundaries on Legacy Credits
Recent rulings by the Punjab & Haryana High Court and AAAR clarify that GST authorities cannot adjudicate pre-GST VAT, CENVAT, or Service Tax credits, strengthening taxpayer protections.
Zepto's Road to IPO: What the Reverse Flip and the FEMA Summons Teach CAs About Cross-Border Startup Structuring
Zepto’s ₹11,000–12,000 crore IPO is more than a valuation story. Explore the reverse flip, FEMA scrutiny, DRHP timeline, and key compliance lessons for CAs and CS professionals advising growth-stage startups.
Can an HUF Claim Tax Benefits on Life Insurance Premiums?
Tax planning becomes more effective when you use all the deductions available under the Income-tax Act. One strategy many families overlook is claiming tax dedu...
Why Finance Professionals Should Care About Digital Entertainment Tax Revenue
Gaming taxation is becoming a major compliance area for CPAs. Learn how digital gaming revenue, withholding taxes, GST obligations, reporting rules, and evolving regulations are reshaping tax practice and client advisory services.
Intraday Trading + LTCG From Share = 12 Lakh: Which ITR To Choose and How Gains are Taxed?
Confused about tax on ₹5.5 lakh intraday profit and ₹6.5 lakh LTCG? Learn which ITR form to file for AY 2026-27, how each income is taxed, Section 112A rules, set-off restrictions, and tax audit requirements.
GST & Mining: Crackdown and Taxability
Illegal mining can now trigger both GST and Income Tax scrutiny. Learn how Instruction No. 01/2026-GST strengthens coordination between mining and tax authorities, GST on royalty under RCM, compliance requirements, and the risks of non-compliance for mine operators.
Term Sheet vs. Shareholders' Agreement: What Every CA Advising a Funded Startup Should Know
Term Sheet vs Shareholders' Agreement (SHA): Understand the key differences, legal impact, investor rights, valuation implications, and why founders and CAs must get both documents right during fundraising.
Pin To Pin Distance: E-Way Bill
Under GST regime for quick and easy Movement of goods across India without any hindrance, all the check posts across the country are abolished. However to track the movement of goods &controlling any Tax evasion E-way Bill system has been introduced.
Form 3CA, 3CB and 3CD: Know Which Tax Audit Report Applies to You for AY 2026-27
Confused between Form 3CA and Form 3CB for AY 2026-27? Learn tax audit applicability, turnover limits, Form 3CD reporting, due dates, penalties and the upcoming shift to Form 26 under the Income Tax Act, 2025.
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