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Supreme Court on Section 2(15): Key Rules for GPU Charitable Trusts Explained (2022 Landmark Ruling)

Vivek Jalan 17 April 2026 at 09:08

Supreme Court in Ahmedabad Urban Development Authority (2022) clarifies GPU entities’ tax exemption: limits on commercial activities, 20% receipt cap, cost-based pricing test, and key ITAT rulings shaping Section 2(15) & 11 compliance.

The Human Compass in an Automated World: Why Ethics Matter More Than Ever

Tanishka goel 13 March 2026 at 09:08

As automation, AI, and data analytics transform the accounting profession, ethical judgment becomes more critical than ever. Explore why technology can enhance efficiency but can never replace the moral compass and professional integrity that define the future of Chartered Accountants.