The Supreme Court in Commissioner of Trade and Tax, Delhi v. M/s Shanti Kiran India (P) Ltd. (2025) upheld that bona fide purchasers cannot be denied Input Tax Credit (ITC) under the DVAT Act merely because the selling dealer failed to deposit tax.
06 November 2025
419 Views
Know how to find PF account through the UAN Portal, UMANG App, Salary Slip, via SMS or Missed Call with step by step.
Explore how the RBI's New Overseas Investment Regime simplifies outbound investments through the Automatic Route while tightening post-investment compliance.
06 November 2025
6982 Views
The new Rule 14A under GST simplifies registration for taxpayers. This guide covers eligibility, documentation, application steps and the latest CBIC notification for smooth GST registration.
Explore whether expenses incurred during a no-income period are allowable under Section 37(1) of the Income Tax Act, 1961 or Section 34(1) of ITA, 2025, and understand how unabsorbed depreciation is treated under Sections 32(2) and 33(11).
05 November 2025
255 Views
The ICAI has declared the CA Intermediate and Final Results for Sept 2025 exams on Nov 3, 2025. While many celebrate their success, others face disappointment. In this inspiring article, CA Raj Jaggi shares powerful lessons from "12th Fail", urging students to see failure as an interval, not the end and to rebuild with discipline, health and faith in the ICAI Study Material.
Major changes in TDS and TCS rules: File corrections within two years or you may lose tax refund opportunity.
UIDAI cannot refuse Aadhaar updates if valid proof is provided, individuals can seek legal action if corrections are denied.
The Next Generation 2.0 GST Rate Reform, effective September 22, 2025, marks a major overhaul of India's GST system. The reform simplifies rate slabs to 5%, 18%, and 40%, corrects inverted duty structures, merges the Compensation Cess, and revises exemptions for essential goods and services
Rule 14A, introduced under the CGST framework as a "Simplified GST Registration Scheme," promises faster registration for small taxpayers but hides complex compliance traps. This detailed analysis explains its operational flaws, officer discretion, withdrawal hurdles, and why it may burden rather than benefit micro-businesses.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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Ahmedabad
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