CAclubindia Articles
Personal Hearing Cannot Be Waived by a Click: Gujarat HC Reaffirms Natural Justice Under GST
09 May 2026
104 Views
The Gujarat High Court in Komal Jayeshbhai Hemavat v. State Tax Officer held that personal hearing under Section 75(4) of GST law is mandatory before passing an adverse order, even if the taxpayer selected "No" in Form DRC-06. The ruling reinforces natural justice and safeguards taxpayers against ex parte GST orders.
SEBI's Evolving FPI Framework: ODI Reforms, Derivative Restrictions, and the Road Ahead
Securities and Exchange Board of India's 2025 FPI reforms introduce strict ODI disclosure norms, derivative restrictions, and the new SWAGAT-FI framework to boost transparency, curb regulatory arbitrage and attract trusted long-term foreign capital into India.
Stay, Food and Choice: Where bundling breaks in hospitality
08 May 2026
116 Views
Explore how GST law distinguishes between composite and independent supplies through a hotel stay scenario. Understand why complimentary breakfast forms part of accommodation, while optional lunch and dinner remain separately taxable supplies under the CGST Act, 2017.
194J TDS with New Updates in FY 2026-27: Know The Changes Before Depositing April 26 Amount
Know section 194J TDS rules with latest updates - rates, new section, codes, thresholds and applicability on professional and technical fees explained simply. ...
The 2026 Direct Tax Transformation: A Strategic Roadmap for India's New Fiscal Era
Explore the biggest financial and tax reforms under the IT Act, 2025 from the new Tax Year system and revised tax slabs to NBFC TDS rules, Digital Rupee integration, FEMA reforms, startup tax relief, ESG incentives, HRA expansion and capital market changes shaping India’s fiscal landscape in 2026.
CERSAI in India: A Practical Guide for Bankers, Borrowers, Professionals & Students
Learn about CERSAI (Central Registry of Securitisation Asset Reconstruction and Security Interest of India), its role in preventing loan fraud, registration of security interests, compliance requirements, and its importance for banks, borrowers, professionals and property buyers in India’s secured lending ecosystem.
Presumptive Taxation Limit for AY 2026-27
Understand presumptive taxation for AY 2026–27 under Sections 44AD, 44ADA, and 44AE. Learn turnover limits, eligibility, digital transaction benefits, tax rates, audit exemptions and key compliance rules for small businesses, professionals, and transporters.
CA Final AFM May 2026 Paper Analysis: Students Call It One of the Toughest Papers in Recent Years
07 May 2026
8284 Views
ICAI CA Final AFM May 2026 paper surprised students with difficult MCQs, conceptual numericals, and heavy application-based questions. Read complete paper analysis, student reactions, difficulty level and re-exam updates.
M&A Approach: Strategies for Successful Deals
Mergers and acquisitions don't get easie,they get faster. The pressure to consolidate, pivot, or shed non-core assets never really lets up. And yet most transac...
How to File ITR-4 Online in 2026: Step-by-Step Guide to Mandatory Investment Disclosures
CBDT has introduced mandatory investment disclosure in ITR-4 for AY 2026-27. Learn how small businesses, freelancers, and professionals can file ITR-4 online, report investments, avoid penalties and comply with the latest presumptive taxation rules.
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