CAclubindia Articles
The Complete Guide to Virtual CFO Services for Indian SMEs
Learn what a Virtual CFO does, how much it costs, and why Indian SMEs are increasingly using outsourced CFO services for financial planning, growth and profitability.
Top 5 Mistakes Taxpayers Make While Filing Income Tax Return (ITR)
From selecting the wrong ITR form to skipping AIS reconciliation, learn the most common income tax return filing errors and ensure a smooth, error-free compliance process.
Pre 1st April 2025 ISD Non-Compliance Cannot Defeat Bona Fide ITC
15 June 2026
164 Views
The Kerala High Court's ruling in Intertek India Pvt. Ltd. vs ACCT clarifies that for the pre-01.04.2025 period, genuine Input Tax Credit cannot be denied merely due to the absence of ISD registration when tax was paid under reverse charge, services were used for business, and no revenue loss occurred.
Curative Petition In GST Litigation: When Finality Becomes A Rule Of Justice
13 June 2026
211 Views
The Supreme Court's Sriba Nirman judgment highlights the strict limits of curative petitions, GST Section 74 penalties, wilful suppression, compliance obligations, and the importance of finality in tax litigation.
The Shift from Aspirational Buying to Informed Buying
Today's car buyers are making smarter, research-backed decisions by focusing on safety, technology, comfort, and ownership costs. Learn why informed buying is replacing aspirational purchasing in the automotive market.
ESOP Compliance Checklist for Private Limited Companies: Companies Act, Tax & Ind AS 102
13 June 2026
185 Views
A comprehensive practitioner's guide to ESOPs in Private Limited Companies covering Rule 12 compliance, option pool structuring, cap table impact, Ind AS 102 accounting, employee taxation, Section 192(1C) deferment, and key legal distinctions between ESOPs and sweat equity.
No Surviving Tax Demand, No Surviving Prosecution: The Principle Behind Quashing Criminal Proceedings
13 June 2026
99 Views
Punjab & Haryana High Court rules that criminal prosecution under Central Excise law cannot continue after CESTAT exonerates the assessee on merits. Explore the judgment's implications for tax litigation, company directors and GST prosecutions.
GSTAT Appeals: A Practical Filing Guide to Pre-Deposit, Timelines and Procedure
Learn how to file a GSTAT appeal in 2026, including eligibility, bench selection, pre-deposit rules, filing fees, documentation, limitation periods and the crucial 30 June 2026 deadline for legacy GST disputes.
The Cost of a Few Paise: Why Rounding Off in Preferential Allotments is a Compliance Trap
Can a 59-paise pricing error lead to corporate penalties? A recent ROC order says yes. Explore the case, statutory provisions, penalties and key governance takeaways.
GST Liability In Liquidation And Personal Exposure Of Directors Under Sections 88 And 89
12 June 2026
127 Views
Understand GST liability during company liquidation and director liability under Sections 88 and 89 of the CGST Act, 2017. Learn recovery rules, liquidator obligations, director safeguards, insolvency implications and key judicial precedents.
Popular Articles
- TCS Return Due Date: New Deadline For Tax Year 2026-27
- How Salaried Employees can save Tax under the New Tax Regime
- TDS Certificates for Non-Salary Income Gets a New Identity For FY 2026-27
- Sukanya Samriddhi Yojana 2026 with Interest Rate for Q2: Best Savings Scheme for Girls
- Capital Gains Exemption Under Sections 54 & 54F: Is Purchase in Spouse's Name Allowed?
- Form 130 Replaces Form 16: New Salary TDS Certificate For FY 2026-27
- TDS Quarterly Return on Non-Salary 2026: Know How To File With New Form 140
- 143(2) Scrutiny Notice Received: What is it and How to Respond Online?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
