CAclubindia Articles
GST Recovery: No Valid Service, No Valid Recovery Under Law
23 May 2026
143 Views
Learn how the Punjab & Haryana High Court ruled that GST recovery is invalid without proper service of notice and adherence to legal procedures. Understand taxpayer rights.
Impact of Indexation on Tax For AY 2026-27
Understand the impact of indexation on tax for AY 2026-27 after the Finance Act 2024 changes. Know the new 12.5% LTCG tax rule, CII 376, grandfathering benefits, property tax calculations and whether 20% with indexation or 12.5% without is better for you.
Neurofinance: How Brains Drive Corporate Investment & Risk
Explore neurofinance and how cognitive biases, emotions, and perception shape corporate investment and risk decisions. Learn to build better systems.
RBI NBFC Deregulation: End of Registration April 2026
Understand RBI's April 2026 deregulation for private NBFCs. Learn about the end of mandatory registration for Type I entities and new risk-based exemptions.
Current Account Transaction Limit 2026: With Bank-Wise Threshold and Tax Rules
Know the current account transaction limits, cash deposit rules, PAN thresholds, SFT reporting, TDS on withdrawals, and Income Tax rules for FY 2026-27. Learn current account cash limits, transfer caps, penalties and tax compliance requirements for businesses in India.
HUF NRI Karta Status: Residential Status Explained
Understand why an NRI Karta doesn't automatically make your HUF non-resident. Learn about HUF residential status rules and tax implications.
DRT vs SARFAESI: India's Banking Recovery Framework Explained
Understand DRT vs SARFAESI in India. Learn how banks recover dues through Debt Recovery Tribunals and the SARFAESI Act for faster resolution.
Circular Trading, Fake ITC And Penalty Under Section 122 Of The CGST Act
21 May 2026
6617 Views
The Madras High Court in TVL. Sam Enterprises & Ors. explains how alleged circular trading, fake invoicing, and artificial GST turnover can attract heavy penalties under Section 122 of the CGST Act. Understand the Court's view on proportionality, fake ITC, writ jurisdiction, and statutory appellate remedies in this landmark GST judgment.
Old vs New Tax Regime 2026: What Is the Break-Even Point and How It Determines Your Tax Choice
Confused between old vs new tax regime for FY 2026-27? Understand the break-even point, salary-wise deduction limits, tax-saving calculations, and find out which regime is better for salaried professionals in India.
ITR Forms for Senior Citizens in AY 2026-27: Read This Before You Choose
ITR Form for Senior Citizens AY 2026-27- Are you confused about which ITR to choose. Find the right ITR form based on pension, salary, capital gains and other income sources.
sss
CAclubindia
