CAclubindia Articles

Conflicting GST Advance Rulings & GSTAT's Role

Posted by Raj Jaggi 12 May 2026 205 Views

Understand conflicting GST advance rulings and how the GST Appellate Tribunal (GSTAT) is stepping in as a transitional appellate body to ensure uniformity.

Microfinance Stability: From Survival to Growth

Posted by Affluence Advisory 12 May 2026 206 Views

Discover how microfinance has shifted from survival mode to a stable, growing business. Learn about improved asset quality, emerging leaders, and enduring opportunities.

TDS Payments: Easier or Tedious Under New Income Tax Act?

Posted by CA Umesh Sharma 12 May 2026 457 Views

Discover if TDS payments are easier or more tedious under the new Income Tax Act 2025. Learn about the Single Challan system and new TDS codes for FY 2026-27.

TDS on Commission: Transition from Section 194H to Section 393 in 2026

Posted by Rahul Ghosh 11 May 2026 4138 Views

Understand the TDS on commission provisions under the new Income-tax Act, 2025. Learn about Section 393, 2% TDS rate, Rs 20,000 threshold, PAN implications, exemptions and key changes from the Income-tax Act, 1961 explained in simple terms.

GST on Statutory Fees: Constitutional Limits of Taxable Service

Posted by Raj Jaggi 11 May 2026 213 Views

Discover how courts are defining the constitutional limits of GST, distinguishing statutory regulation from taxable services and commercial activities.

External Commercial Borrowing (ECB): Access Global Capital

Posted by Affluence Advisory 11 May 2026 134 Views

Learn about External Commercial Borrowing (ECB) for Indian businesses. Access global capital, understand eligibility, lenders, end-uses, and risks.

ITA 2025: Can Mere Suspicion Trigger Seizure? Karnataka HC's Xiaomi Verdict Explained

Posted by Vivek Jalan 11 May 2026 714 Views

Can mere suspicion trigger seizure of foreign assets? Explore how Section 247 of ITA 2025 links with the Black Money Act, the Karnataka HC's Xiaomi ruling, and the legal framework behind foreign asset seizure.

GST ITC: Gujarat HC Upholds Section 16(2)(c) Validity

Posted by Bimal Jain 09 May 2026 428 Views

Explore the Gujarat High Court's ruling on Section 16(2)(c) of the CGST Act, its conflict with other High Courts, and implications for GST ITC.

DPDP Act Impact on CA Profession: Compliance & Data Handling

Posted by Niyati 09 May 2026 501 Views

Discover how India's DPDP Act reshapes the CA profession. Learn about compliance, client data handling, consent, and new responsibilities for firms.

GST Personal Hearing: Gujarat HC Rules Against Waiver by Click

Posted by Leena Rachh

09 May 2026 109 Views

Gujarat High Court rules personal hearing under GST Section 75(4) cannot be waived by selecting 'NO' in DRC-06. Learn why this judgment is crucial for natural justice.