CAclubindia Articles

GST Statements: Evidence or Mere Material?

Posted by Raj Jaggi

29 August 2026 152 Views

Understand the difference between GST investigation statements and admissible evidence. Learn when statements prove facts under Section 136 CGST Act.

Foreign Company Registration in India: MCA & RBI Guide

Posted by CA Ruby Bansal 29 August 2026 164 Views

Register a foreign company in India with our guide on MCA registration, RBI approval, and compliance. Learn about branch, liaison, and project offices.

Double Taxation Relief & Foreign Tax Credit Explained

Posted by Shree 29 August 2026 2211 Views

Understand Double Taxation Relief and Foreign Tax Credit under the Income Tax Act 2025. Learn how to claim relief with DTAAs and unilateral provisions.

GST Section 74: Extended Limitation Needs More Than Words

Posted by Raj Jaggi

28 August 2026 2259 Views

Discover why a tax dispute alone isn't enough to invoke GST's extended limitation period under Section 74. Learn what's required.

Employer Loans: Tax Rules & Rs 2 Lakh Exemption

Posted by Shivani 28 August 2026 907 Views

Understand tax on employer loans. Discover the Rs 2 lakh limit, medical exemptions, and how perquisites are calculated. Get the facts!

PAN Card Correction Online 2026: Fix Errors Fast

Posted by Poojitha Raam Vinay 27 August 2026 1774 Views

Correct your PAN card details online in 2026 with new forms CR-01 & CR-02. Learn the quick 5-minute process, costs, and required documents.

AI in GST Proceedings: Legal Boundaries & Human Oversight

Posted by Raj Jaggi

27 August 2026 164 Views

Discover how AI is used in GST proceedings and the crucial need for human verification and independent application of mind. Learn from key court rulings.