CAclubindia Articles

Major GST Relief: Genuine Buyers Protected from Supplier GST Flaws

CS Lalit Rajput 22 December 2025 at 07:25

Calcutta High Court rules that Input Tax Credit cannot be denied to genuine buyers solely due to retrospective GST registration cancellation of suppliers, reinforcing protection for bona fide taxpayers.

Whether Scrutiny Under GST In Terms Of Section 61 Of CGST Act Is Compulsory

Affluence Advisory 22 December 2025 at 06:41

GST return scrutiny under Section 61 remains disputed. Read key High Court rulings on ASMT-10, taxpayer safeguards and direct SCN issuance.

Section 69C vs Section 105 of ITA 2025: A Fundamental Shift in Tax Law

Vivek Jalan 22 December 2025 at 06:41

Section 105 of ITA 2025 makes unexplained expenditure additions mandatory, replacing "may" with "shall" and removing judicial discretion under Section 69C.

When Observation Is Not Enough: Transition from Inspection to Search and Seizure (Part II)

Raj Jaggi 20 December 2025 at 18:22

A detailed guide to GST search and seizure under Section 67(2), covering legal safeguards, procedural discipline, and key court rulings.

Revised NPS Rules: 10 Key Changes You Must Know About NPS Accumulation, Growth and Withdrawals

Pranab Banerjee 20 December 2025 at 07:16

Revised NPS Rules explained in simple terms. Know changes in contribution limits, equity exposure, tax benefits, withdrawals and retirement planning impact.

What are the Advantages of LLP Registration for Small Businesses in India?

Kapil kumar 20 December 2025 at 07:16

Explore the key benefits of LLP registration in India, including limited liability protection, tax efficiency, flexible management, low compliance and easy registration, ideal for startups and small businesses.

The Multi-Lender Paradigm Decoding RBI's Co-Lending Directions, 2025 for Multi-Lender Platforms

Affluence Advisory 20 December 2025 at 07:16

RBI Co-Lending Directions 2025 reshape India's multi-lender digital lending ecosystem, mandating real-time compliance, transparency, data integrity, and advanced platform governance.

Is TDS required on stipend paid to apprentices under the Apprenticeship Act?

Raj Jaggi 19 December 2025 at 17:28

Understand the tax and legal treatment of apprentices and stipends under the Apprenticeship Act and Income-tax Act, explained in simple language with practical insights.

Return 100% Refund With Up To 70% Penalty If Notice Received

Mitali 19 December 2025 at 13:21

CPC processed your ITR? Refund isn’t final. Wrong claims can be recovered - file it early and reduce extra tax to 25%-70%.

Budget 2026 wishlist highlights 5 major policy moves to balance discipline and drive consumer demand

Pranab Banerjee 19 December 2025 at 07:02

Budget 2026 wishlist explained: fiscal consolidation without pain, middle-class tax relief, higher consumption, job creation, MSME support, infrastructure push and sustainable growth that impacts everyday life.