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Rule 88B(3) GST explained: when wrongly availed ITC becomes utilised, the 18% Section 50(3) interest rule, ECL tests, IGST clarification and practical examples.

Management fee transfer pricing in India: when intra-group charges are challenged, limits of the benefit test, ALP methods, evidence checklist and 2026 safe-harbour distinction.

Clause 21(c) of Form 3CD for AY 2026-27: partner interest and remuneration disallowance under sections 40(b)/40(ba), revised limits, examples and audit checklist.

Clause 31(a) of Form 3CD covers loans, deposits and specified sums accepted under Section 269SS. Understand the ₹20,000 aggregation test, exceptions, examples and AY 2026-27 audit checklist.

What can NCLT do when shareholders are deadlocked? Compare Section 242 buyouts, company-funded exits, Section 66 capital reduction and other practical remedies.

AOP tax audit limit for AY 2026-27: ₹1 crore vs ₹10 crore business threshold, ₹50 lakh profession limit, 5% cash test, forms and examples.

3CA vs 3CB for AY 2026-27: know when Form 3CA applies, when Form 3CB applies, why Form 3CD is required, examples, due date and common mistakes.

Clause 26 of tax audit for AY 2026-27: Section 43B actual-payment rules, MSME 43B(h), reconciliation, examples, common errors and audit checklist.

Clause 31(c) of Form 3CD explained for AY 2026-27: Section 269T ₹20,000 threshold tests, permitted repayment modes, worked examples, reporting fields, audit checklist and Section 271E risk.

Supreme Court set aside NCLT/NCLAT insolvency orders that relied on fake or AI-hallucinated precedents. See the Essel Infraprojects ruling, Section 7 impact and verification checklist.

Clause 41 of tax audit report explained for AY 2026-27: GST and other tax demands/refunds, timing rule, reconciliation, examples and audit checklist.

CA support for NCLT Ahmedabad matters: oppression and mismanagement, IBC/CIRP, mergers and arrangements. Working papers, valuation inputs, counsel coordination.

Chartered accountants in Ahmedabad for founders: incorporation, DPIIT, 80-IAC, GST, ESOP, and investor-ready books. Practising since 1996.

Professional tax audit limit for AY 2026-27 explained: when the ₹50 lakh Section 44AB limit applies, when Section 44ADA allows ₹75 lakh, and key audit triggers.

NRI investment on non-repatriation basis in India: Schedule IV FEMA rules, deemed domestic investment, permitted assets, NRO exit proceeds and key compliance risks.

Clause 34(a) of tax audit report for AY 2026-27: reconcile total payments, TDS/TCS applicability, specified and lower rates, tax deducted and unpaid amounts.

Clause 34(c) of tax audit report explained for AY 2026-27: interest under Sections 201(1A) and 206C(7), 1%/1.5% rules, reconciliation, examples and Form 3CD reporting.

Clause 34(b) of tax audit report explained for AY 2026-27: TDS/TCS statement filing, due dates, completeness checks, corrections and Form 3CD audit reconciliation.

Is Section 92E applicable to a partnership firm? See when Form 3CEB applies, the ₹20 crore SDT threshold, AY 2026-27 due date, examples and penalty risk.

Third proviso to Section 44AB explained for AY 2026-27: statutory audit under another law, Form 3CA vs 3CB, Form 3CD and the 21 October timing condition.