CAclubindia Articles
Liquidation Is Not a GST Recovery Firewall for Directors
The Madras High Court clarifies that GST recovery does not end with a company's liquidation. Under Section 88(3) of the CGST Act, directors serving during the default period may face personal liability for unpaid GST dues, subject to proving absence of neglect or misconduct before the Commissioner.
Crypto Futures Tax in India: How Speculative Treatment Can Reduce Tax
Learn how crypto perpetual futures (BTCUSDT, ETHUSDT, SOLUSDT) may qualify as speculative business income instead of being taxed under Section 115BBH.
Law Without Justice: GST Enforcement against small mining lease holders in India
Explore how delayed Supreme Court rulings, retrospective royalty taxation, consolidated GST notices, Section 74 misuse, and procedural lapses impact taxpayer rights in India.
Revocation Restores Registration, Not Time-Barred ITC
Madras High Court in Venus Infra Projects clarifies that Section 16(6) CGST Act offers relief only for ITC that was valid on the date of GST registration cancellation. Revocation restores registration, but cannot revive time-barred ITC already restricted under Section 16(4).
Practicing CAs, CSs & CMAs Under PMLA Scanner: Key Compliance Implications Explained
PMLA Notification 2023 brings practicing CAs, CSs, and CMAs under anti-money laundering compliance for specified client transactions. Know the reporting obligations, due diligence requirements and professional implications.
Section 44ADA of the Income Tax Act: Latest Rules and Questions Every Professional Asks
Section 44ADA for FY 2025-26: Know the eligibility, income limit, tax benefits, ITR filing rules and know answers to the most searched questions on presumptive taxation scheme.
Income Tax Slab for Senior Citizens Above 60 Years for AY 2026-27: With Deductions, Rebates and Examples
Understand income tax rules for senior citizens in AY 2026-27, including old vs new tax regime comparison, tax slabs, exemptions, deductions, rebates, advance tax relief, and key benefits for resident senior and super senior citizens.
CENVAT Credit Ends Where Securities Investment Begins
CESTAT in IFCI Ltd. rules that while own-account investment in securities is not a taxable service, CENVAT credit on common input services cannot be fully retained when used for both taxable activities and non-service investment operations
Changed Your Job During the Year? Here's What You Must Declare to Your New Employer to Avoid Tax Surprises
Changed jobs during the financial year? Learn what salary, TDS, deductions, and previous employer details you must declare to your new employer to avoid tax shortfalls, interest, and unexpected tax demands while filing your ITR.
GSTAT Appeal Deadline Extended to 31 July 2026: Can My Business Still File a Second GST Appeal in Time?
21 July 2026
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GSTAT appeal deadline extended to 31 July 2026. Know who can file, eligibility under Section 112 of the CGST Act, pre-deposit requirements, and key steps businesses should take before the final deadline.
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