Popular Articles

When An E-Way Bill Fails But ITC Survives: Lessons in GST Interpretation (Part I)

Raj Jaggi 03 February 2026 at 10:14

Explores why ITC denial based solely on invalid E-Way Bills is flawed, analysing Section 16 of the CGST Act and the primacy of substantive compliance over procedural lapses.

India's Economic Landscape at 75: A Reflective Journey Through Demonetization and Currency Recall

CA Aman Rajput 19 January 2024 at 08:52

As India marks its 75th year as a Republic, it's opportune to reflect on the transformative journey of its economy from a struggling, third-world nation to the world's sixth-largest economy. Against the backdrop of global economic challenges exacerbated by the COVID-19 pandemic and geopolitical tensions, India's GDP stands resilient, growing at a promising 6.1%.

Budget Preparation: A Step Towards Financial Discipline

CA Umesh Sharma 28 January 2025 at 08:36

The Union Budget will be presented soon, and everyone is eagerly waiting for the finance minister's announcements. But why do people place so much importance on the budget? Does it really impact an individual's financial planning?

NRI Property Sale: Hassle-Free Guide

CA Arun Tiwari 06 April 2024 at 08:49

In this comprehensive guide, we'll walk you through the step-by-step process for a hassle-free property sale experience. By following these steps, you'll have a clear plan and approach to make your property sale a smooth and successful one.

Facing a Penalty for Tax Evasion? Judicial Insights from Recent Ruling

Abhishek Raja 06 October 2025 at 07:14

Explore key 2024 Allahabad High Court rulings clarifying that penalties under Section 129 of the CGST Act cannot be imposed for minor clerical or technical errors in e-way bills without intent to evade tax. Learn how courts uphold bona fide mistakes as non-penalizable under GST.

Top FAQs to Rectify Tax Filing Errors Like a Pro

Mitali 30 December 2024 at 10:35

Raise Rectification Request FAQs

Navigating Revenue Recognition: A Comprehensive Guide to IND AS 115

CA Sanat Pyne 25 June 2024 at 08:40

The core principle of IND AS 115 is that revenue should be recognized to reflect the transfer of promised goods or services to customers in an amount that represents the consideration to which the entity expects to be entitled.

Retirement Planning in VIRAT Style

CA Umesh Sharma 20 May 2025 at 08:45

Discover how Virat Kohli's disciplined cricket journey offers six key retirement planning lessons in this engaging Arjuna-Krishna conversation. Start early, stay consistent and secure your future like a true chase master.