CA Learning
Insights, case notes and short takes from verified Chartered Accountants. Tap follow to keep up with the ones you trust.
CA Aarav Mehta
FCADirect Tax & Litigation Specialist
Mumbai · 2h · Direct Tax
Three quick takeaways from this week's ITAT Mumbai ruling on reassessment under section 148A — the bar for 'information suggesting income has escaped' just got a lot more concrete. If you're handling a notice with vague 'risk management' triggers, you now have a clean precedent to cite. Worth a careful read before your next reply.
CA Ananya Iyer
ACAGST & Indirect Tax Advisor
Bengaluru · 6h · GST
Saw a marketplace client get a place-of-supply notice this week for OIDAR services billed to an Indian B2B customer. Reminder: B2B OIDAR is reverse-charge in the recipient's hands — the platform should not be charging IGST. Get the contracts and invoices aligned now, not at audit.
CA Rohan Khurana
FCATransfer Pricing & International Tax
Gurugram · 1d · Transfer Pricing
Benchmarking intra-group financing in 2026 is not the same exercise it was three years ago. With Pillar Two and the updated OECD guidance on financial transactions, a flat CUP from a Bloomberg pull won't survive a TPO challenge. Build the credit-rating analysis. Document the implicit support adjustment. Show your work.
CA Priya Nair
ACAStartup CFO & Fundraising
Bengaluru · 1d · Startup CFO
Closed a Series A this week where the founder had cleaned up cap table, ESOP pool and FEMA filings six months before the term sheet. Diligence took 11 days. The lesson founders keep underrating: boring, on-time compliance is the cheapest valuation lever they have.
CA Vikram Shah
FCAStatutory Audit — Listed Companies
Ahmedabad · 2d · Statutory Audit
If you're signing a listed-company audit this quarter and haven't yet revisited your ECL model assumptions against the latest sectoral stress, do it before the audit committee meeting — not during. The questions are getting sharper and 'consistent with prior year' is no longer an acceptable answer.
CA Meera Banerjee
FCAIFRS & Ind AS Advisory
Kolkata · 3d · Ind AS
First-time Ind AS adoption for a mid-sized infra group last quarter — the single biggest swing was service concession arrangements under Appendix D. If you're transitioning a BOT portfolio, model the financial-asset vs intangible-asset split early. It changes EBITDA optics materially.
