Popular Articles

Machinery Seizure & EPCG Default: Landmark Ruling by CESTAT Hyderabad Bench

Posted by Vivek Jalan 01 May 2026 39 Views

The M/s Sri Havisha Hospitality & Infrastructure Ltd vs Commissioner of Customs, Hyderabad ruling by CESTAT Hyderabad clarifies that export obligation failure under EPCG due to machinery seizure is an act of impossibility not willful default impacting penalties, confiscation, and duty computation.

The "October 28" Trap: Why Expats Accidentally Trigger Indian Tax on Foreign Salary

Posted by CA Aishwariya K Rajagopal 05 June 2026 34 Views

For professionals moving abroad, the year of departure is a chaotic mix of packing, visas, and career transitions. But from an Indian income tax perspective, a ...

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

Posted by Tanishka goel 13 March 2026 31 Views

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.

Section 69A Explained: SC Rules Bitumen Cannot Be Treated as a Valuable Article for Tax Additions

Posted by Vivek Jalan 01 June 2026 25 Views

The Supreme Court in the D.N. Singh case held that bitumen cannot be treated as a "valuable article" under Section 69A of the Income Tax Act. The judgment clarifies that only high-priced articles commanding a premium value qualify for tax additions under the provision, significantly limiting its scope.