CAclubindia Articles
No Intent, No Extended Limitation
CESTAT Chandigarh in Vimal Alloys Pvt. Ltd. rules that extended limitation under Service Tax cannot be invoked merely due to an interpretational dispute. The Tribunal held that when records are disclosed, returns are filed, and no intent to evade tax is proven, allegations of suppression fail, making the demand time-barred.
The Startup Founder's Compliance Map: Year 1 to Year 3
A complete startup compliance roadmap for 2026 covering DPIIT recognition, Udyam registration, Section 80-IAC tax holiday, IPR benefits, foreign funding, FEMA reporting, RBI rules, and key startup registrations every founder should know.
Breaking Down, Breaking Through: A CA Student's Blueprint for the Comeback
CA preparation can be overwhelming, with exam stress, repeated attempts, articleship pressure, and burnout affecting many students. Learn practical strategies to overcome setbacks and draw inspiration from Ishwin Kaur's journey of resilience, personal growth, and success beyond exam results.
SBI 444-day FD 2026: Earn More Than Regular FD in a Short Duration
SBI Amrit Vrishti 444-Day FD offers up to 7.05% interest for super senior citizens. Check latest interest rates, eligibility, premature withdrawal rules, taxation and benefits before investing.
Post Office Monthly Income Scheme For Senior Citizens 2026: Latest Interest Rate With Tax Implications
Explore the Post Office Monthly Income Scheme (POMIS) for Senior Citizens in 2026. Know the latest 7.4% interest rate, investment limits, monthly income, tax rules, eligibility and key benefits.
Company First, Director Next: The Rule for GST Prosecution
Can a GST Director be prosecuted without making the company an accused? The Punjab & Haryana High Court in Manoj Bansal v. DGGI held that vicarious liability under Section 137 CGST Act requires arraigning the company first, reinforcing strict compliance with GST prosecution law.
The Rs 1 Crore Question: Do You Need a Tax Audit This Year
Learn what a Tax Audit under Section 44AB is, who must undergo it for FY 2025-26 (AY 2026-27), key Form 3CD clauses, audit thresholds, penalties, due dates, and practical compliance insights.
Think Like a Banker Before You Apply for a Business Loan
Discover how bankers evaluate business loan proposals, the 7 key questions they ask, common loan application mistakes, and practical tips to improve your chances of faster loan approval.
AO Cannot Make Ad-Hoc Disallowances Without Evidence: Key Income Tax Ruling Explained
ITAT rulings clarify that AOs cannot make ad hoc expense disallowances without evidence, while taxpayers must prove business purpose and commercial expediency for claiming deductions under the Income Tax Act.
What is FPI in Income Tax? Complete Guide to Foreign Portfolio Investor Taxation in India (2026)
Learn what FPI in Income Tax means, tax rates for Foreign Portfolio Investors in India, Section 115AD provisions, capital gains taxation, DTAA benefits, dividend taxation, compliance requirements and key differences between FPI and FDI in 2026.
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