CAclubindia Articles

Tobacco Classification Beyond Processing: Why Jaggery-Water Treatment Stops Short of Manufacture

Posted by Raj Jaggi

23 June 2026 18 Views

A Rs. 1.31 crore GST demand hinged on whether cutting tobacco and sprinkling jaggery water amounted to manufacture. The Madras High Court held that mere processing without creating a new product does not change classification, offering key guidance on GST tariff disputes and compensation cess liability.

How Overseas CA Firms Can Build a Reliable India Back-Office: A Practical Due Diligence Guide

Posted by Mehul Agrawal 23 June 2026 17 Views

Planning to outsource accounting to India? Learn the key due diligence checks, data security safeguards, and white-label best practices for CA firms.

3 Costly ESOP Valuation Mistakes That Can Trigger TDS Liability Under the Income Tax Act, 2025

Posted by Prateek 23 June 2026 19 Views

Avoid costly ESOP tax mistakes under the Income Tax Act, 2025. Learn why stale FMV valuations, funding round proxies, and IndAS 102 confusion can trigger TDS shortfalls, compliance risks, and employee tax disputes and how companies can stay compliant.

Regulation 32 of SEBI (LODR) Regulations - Statement of Deviation/Variation

Posted by Affluence Advisory 23 June 2026 13 Views

Understand SEBI Regulation 32 and the disclosure requirements for utilization of funds raised through IPOs, rights issues, preferential allotments, and QIPs. Learn about deviation reporting, audit committee oversight, auditor certification, compliance timelines, and investor protection obligations for listed companies.

Beyond Traditional Collateral: Financing Innovation Today

Posted by Ashok Kakkar 23 June 2026 19 Views

Explore how modern banking is adapting to support technology-driven and knowledge-based businesses through cash flow lending, venture debt, IP evaluation, and data-driven credit assessment, while maintaining prudent risk management and depositor protection.