02 May 2026
187 Views
Explore the limits of GST on ocean freight vs air freight understand CIF vs FOB contracts, reverse charge implications, and how the Mohit Minerals case reshaped taxation boundaries, clarifying double taxation concerns and why air freight remains taxable under current law.
Section 194T introduces TDS @10% on payments by firms/LLPs to partners from 1 April 2025. Learn applicability, threshold Rs 20,000, compliance rules, exclusions and impact on cash flow and filings.
02 May 2026
2975 Views
Comprehensive guide to GSTAT appeals under Section 112 of CGST Act. Learn eligibility, time limits, pre-deposit rules, filing process, documents required, and key 2026 deadlines for GST Tribunal appeals.
Post Office FD 2026 guide: Learn interest rates from 6.9% to 7.5% p.a., tax benefits, tenure options, eligibility and rules.
Compare SCSS vs Fixed Deposits for senior citizens in 2026: interest rates, tax benefits, liquidity, and safety. Learn which option - government-backed SCSS at 8.2% or flexible bank FDs offers better returns and suits your retirement needs.
01 May 2026
48 Views
Bombay High Court rules refund rejection without deficiency memo or hearing under Rule 92 is void ab initio. Limitation cannot override taxpayer’s substantive rights in GST refund cases.
Explore Cyprus' 2026 tax reforms and their impact on holding companies. Learn about the corporate tax hike to 15%, abolition of deemed dividend distribution, reduced SDC, extended loss carry-forward and continued benefits like participation exemption and tax-free dividends for non-residents plus key FDI and substance compliance insights for global investors.
01 May 2026
1297 Views
Understand GSTAT appeal pre-deposit rules under Sections 112(8) & 112(9) of the CGST Act. Learn calculation of admitted amount, disputed tax, penalty-only cases and automatic stay of recovery with practical examples.
The M/s Sri Havisha Hospitality & Infrastructure Ltd vs Commissioner of Customs, Hyderabad ruling by CESTAT Hyderabad clarifies that export obligation failure under EPCG due to machinery seizure is an act of impossibility not willful default impacting penalties, confiscation, and duty computation.
A comprehensive analysis of Internal Financial Controls over Financial Reporting (ICFR) under the Companies Act, 2013. Explore key deficiencies, audit insights, ICAI guidance and practical strategies to strengthen control design and effectiveness.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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