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<title> CAclubindia.com : Articles</title>
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<title>Windfall Tax: What Is It and Why Is Everyone Talking About It?</title>
<link>https://www.caclubindia.com/articles/windfall-tax-what-is-it-and-why-is-everyone-talking-about-it-55346.asp</link>
<pubDate>Fri, 5 Jun 2026 14:11:16 GMT</pubDate>
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Understand what a windfall tax is, why governments impose it on extraordinary corporate profits, how it works, India's approach, and the ongoing debate over economic fairness, investment, and public welfare.]]>
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<author>Ishwarya Keerthi B</author>
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<title>Advance Tax Due Dates For FY 2026-27: Who Must Pay First Instalment in June 2026? </title>
<link>https://www.caclubindia.com/articles/advance-tax-due-dates-for-fy-202627-55345.asp</link>
<pubDate>Fri, 5 Jun 2026 13:16:33 GMT</pubDate>
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Advance Tax 1st Installment 2026: Know who is required to pay, how much tax needs to be paid to avoid interest penalties under the Income Tax Act 2025.]]>
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<author>Chaitra Seetharam </author>
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<title>When Healthcare Services Is the Substance, GST Cannot Follow the Label</title>
<link>https://www.caclubindia.com/articles/when-healthcare-services-is-the-substance-gst-cannot-follow-the-label-55344.asp</link>
<pubDate>Fri, 5 Jun 2026 10:44:08 GMT</pubDate>
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The Karnataka High Court in M/s Healthcare Global Enterprises Ltd. v. ACCT held that healthcare services cannot be taxed as business support services merely due to revenue-sharing arrangements. The ruling reaffirms GST exemption for genuine medical treatment, emphasizes substance over form, protects patient affordability and quashes GST demands raised on exempt healthcare services.]]>
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<author>Raj Jaggi</author>
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<title>Supreme Court: Banning the Online Money Gaming is within the States' Power</title>
<link>https://www.caclubindia.com/articles/supreme-court-banning-the-online-money-gaming-is-within-the-states-power-55343.asp</link>
<pubDate>Fri, 5 Jun 2026 09:55:00 GMT</pubDate>
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Explore the Supreme Court's landmark ruling in State of Tamil Nadu v. Junglee Games (2026), holding that GST and regulatory provisions apply to betting and gambling whenever money is staked on an uncertain outcome, irrespective of whether the underlying game involves skill or chance. Detailed legal and GST analysis.]]>
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<author>Bimal Jain</author>
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<title>What is a Tax Residency Certificate (TRC) and how can it be obtained in India?</title>
<link>https://www.caclubindia.com/articles/what-is-a-tax-residency-certificate-trc-and-how-can-it-be-obtained-in-india-55342.asp</link>
<pubDate>Fri, 5 Jun 2026 09:15:54 GMT</pubDate>
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Learn how a Tax Residency Certificate (TRC) helps residents and NRIs claim DTAA benefits, avoid double taxation, and prove tax residency. Understand the application process, required documents and tax relief provisions in India.]]>
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<author>CA Umesh Kumar Jethani</author>
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<title>The "October 28" Trap: Why Expats Accidentally Trigger Indian Tax on Foreign Salary</title>
<link>https://www.caclubindia.com/articles/the-october-28-trap-why-expats-accidentally-trigger-indian-tax-on-foreign-salary-55337.asp</link>
<pubDate>Fri, 5 Jun 2026 09:05:39 GMT</pubDate>
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<![CDATA[
For professionals moving abroad, the year of departure is a chaotic mix of packing, visas, and career transitions. But from an Indian income tax perspective, a ]]>
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<author>CA Aishwariya K Rajagopal</author>
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<title>Rule 42 and Rule 43 of CGST Rules: How to Avoid GST Notices on Proportionate ITC Reversal</title>
<link>https://www.caclubindia.com/articles/rule-42-and-rule-43-of-cgst-rules-how-to-avoid-gst-notices-on-proportionate-itc-reversal-55333.asp</link>
<pubDate>Fri, 5 Jun 2026 09:05:31 GMT</pubDate>
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Understand Rule 42 and Rule 43 of GST with practical examples, formulas, ITC reversal calculations, GSTR-3B reporting, annual adjustments, common audit mistakes, and compliance requirements for inputs, input services, and capital goods]]>
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<author>CA Varun Gupta</author>
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<title>Supreme Court on GST and Online Gaming: Tax Applies on Betting and Gambling Irrespective of Skill or Chance</title>
<link>https://www.caclubindia.com/articles/supreme-court-on-gst-online-gaming-tax-applies-on-betting-and-gambling-irrespective-of-skill-or-chance-55335.asp</link>
<pubDate>Thu, 4 Jun 2026 11:01:34 GMT</pubDate>
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The Supreme Court's landmark Gameskraft ruling holds that GST applies on online gaming, fantasy sports, and casino transactions involving money stakes, regardless of whether the game is based on skill or chance. Learn the key legal and tax implications.]]>
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<author>Bimal Jain</author>
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<title>Beyond Skill And Chance: Supreme Court's Gameskraft Ruling Reshapes GST On Online Gaming, Fantasy Sports And Casinos</title>
<link>https://www.caclubindia.com/articles/beyond-skill-and-chance-supreme-courts-gameskraft-ruling-reshapes-gst-on-online-gaming-fantasy-sports-and-casinos-55334.asp</link>
<pubDate>Thu, 4 Jun 2026 10:47:15 GMT</pubDate>
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The Supreme Court’s landmark Gameskraft judgment upholds GST on actionable claims arising from online gaming, fantasy sports, betting, and casinos. The ruling clarifies taxation, valuation, actionable claims, and the constitutional validity of GST on stake-based gaming transactions.]]>
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<author>Raj Jaggi</author>
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<title>Before You Sign: Understanding Banking and Legal Documents Can Save You Years of Trouble</title>
<link>https://www.caclubindia.com/articles/before-you-sign-understanding-banking-and-legal-documents-can-save-you-years-of-trouble-55314.asp</link>
<pubDate>Thu, 4 Jun 2026 09:11:10 GMT</pubDate>
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Learn why reading documents before signing is crucial. A practical guide covering loan agreements, guarantees, mortgages, property deals and legal obligations.]]>
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<author>Ashok Kakkar</author>
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