CAclubindia Articles

GST Cannot Recover Tax Via ITC Reversal If Not Directly Taxable

Posted by Raj Jaggi

01 October 2026 1277 Views

Discover why GST cannot recover tax through ITC reversal if the initial transaction isn't directly taxable. Learn about leasehold rights and assignments.

Bank Project Appraisal: Beyond Financial Projections

Posted by CA Manish Gugliya 02 October 2026 81 Views

Discover what banks truly examine in project appraisal beyond financials. Learn about promoter capability, market demand, technical feasibility & more.

ITAT Delhi: No Separate AMP Benchmarking Post-TNMM Acceptance

Posted by Vivek Jalan 02 October 2026 40 Views

Discover how the ITAT Delhi ruled that AMP expenses, once included in TNMM, cannot be separately benchmarked. Learn about transfer pricing implications.

October 2026 Changes: Banks, LPG, UPI, SBI ATMs & More

Posted by Mitali

01 October 2026 2624 Views

Discover key changes from Oct 1, 2026: Bank FD rates, UPI MDR, LPG biometric auth, SBI ATM limits, birth/death registration, and tax deadlines. Stay informed!

TDS on Property from NRI: New Rules from Oct 2026

Posted by Mitali

03 October 2026 27061 Views

Buying property from an NRI? New TDS rules from Oct 1, 2026, allow PAN-based reporting for individuals & HUFs. Learn more!

Unsecured NCDs to Company: Deposit or Exempt?

Posted by CS Divesh Goyal 30 September 2026 96 Views

Discover if unsecured NCDs issued to a company are considered a deposit or exempt under Indian Companies Act rules. Learn about Rule 2(1)(c)(vi) exclusions.

Expired E-Way Bill & Wrong Vehicle: Penalty Justified

Posted by Raj Jaggi

30 September 2026 310 Views

Discover why an expired e-way bill combined with a different vehicle registration led to a significant penalty in a recent GST case. Learn what evidence is crucial.