CAclubindia Articles

EPFO Dues Extinguished After Approval of Resolution Plan? CGIT Delhi's Landmark Ruling in Revent Precision Engineering Case

Posted by CA Jaydeep Babubhai Vadher 04 June 2026 117 Views

CGIT Delhi rules that EPFO cannot recover pre-CIRP PF dues, damages, or interest from a successful resolution applicant if claims were not filed during CIRP. The judgment reinforces the IBC's clean slate principle and finality of approved resolution plans.

The Transition from SME to Mainboard: A Comprehensive Guide to Listing Migration

Posted by Affluence Advisory 04 June 2026 109 Views

The journey from being a Small and Medium Enterprise (SME) to becoming a main board listed company is a significant milestone in the lifecycle of any business. ...

GST Enforcement During Search: Rajasthan High Court Upholds Sealing, Attachment and the Discipline of Statutory Remedies

Posted by Raj Jaggi

03 June 2026 83 Views

ajasthan High Court upholds GST search, sealing, and bank attachment powers in Murliwala Pigment, emphasizing statutory remedies, summons compliance, and limits on writ jurisdiction.

Foreign Assets, RSUs and Foreign Bank Accounts in ITR: Schedule FA Reporting, Notices and Penalty Explained

Posted by CA Varun Gupta

03 June 2026 1210 Views

Foreign assets in ITR? Understand Schedule FA disclosure rules for foreign bank accounts, RSUs, ESOPs, overseas investments, Form 67, and penalties for non-reporting in AY 2026-27.

No GST on MIDC Leasehold Assignment: Supreme Court Upholds Bombay HC

Posted by Yasharth Kale 03 June 2026 457 Views

GST not applicable on outright assignment of MIDC industrial leasehold rights, rules Bombay HC; Supreme Court declines to interfere. Key implications for industrial plot transfers explained.

SBI Monthly Income Scheme June 2026: Apply Online From Home For Best Return

Posted by Mitali 02 June 2026 50917 Views

Learn about the SBI Monthly Income Scheme through Fixed Deposits, including latest interest rates, eligibility, online account opening process, monthly income calculation, tax implications, premature withdrawal rules, and benefits for retirees and conservative investors seeking regular income.

GST Liability in Business Transfers and Retrospective Amalgamations

Posted by Raj Jaggi

02 June 2026 1589 Views

Opening ObservationsA business restructuring is often planned as a commercial or corporate event. The parties focus on valuation, assets, liabilities, employees...

Section 87A and Section 156 Rebate Explained: Why Tax May Still Be Payable Below Rs 12 Lakh

Posted by CA Varun Gupta

02 June 2026 4488 Views

Why are some taxpayers receiving tax demands despite income below Rs 12 lakh? Learn how Section 87A rebate works, the role of Section 156, and situations where tax may still be payable.

New E-Way Bill changes that every taxpayer must be aware!

Posted by CA Umesh Sharma 02 June 2026 3718 Views

GSTN introduces major E-Way Bill changes from May 2026, including mandatory Ship To GSTIN details and a voluntary E-Way Bill Closure Facility. Learn the new compliance requirements, benefits and impact on businesses under GST.

TDS Rules on Cash Withdrawals 2026: With New TDS Section and Codes

Posted by Poojitha Raam Vinay

01 June 2026 447977 Views

Overview Starting 1 April 2026, under the Income Tax Act, 2025 (applicable for FY 2026-27), TDS on cash withdrawals is regulated to promote digital transactions...