Section 106 of the Indian Evidence Act provides that when any fact is especially within the knowledge of any person, the burden of proving that fact lies upon that person. However, the Supreme Court ...

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The Mumbai Bench of the Income Tax Appellate Tribunal, in DCIT Vs Sunteck Realty Limited (ITA No. 7882/MUM/2025 and ITA No. 7883/MUM/2025), dismissed both Revenue appeals arising from Assessment Years ...

Form 26 Under the Income-Tax Act, 2025: Audit Obligations, Structural Changes and Year-Round Compliance for Tax Year 2026-27 This article addresses the complete replacement of Forms 3CA, 3CB and 3CD ...

Summary The Punjab and Haryana High Court's decision in Avneet Sharma Vs Union of India and Another firmly establishes that anticipatory bail applications ...

Summary Swiggy Limited's Q2 FY2026 results present a company where the older food delivery segment has reached adjusted EBITDA profitability at INR 341 ...

Summary The ITAT Pune, in the case of Sahaj Seva Trust for Assessment Year 2014-15, has reaffirmed that the delayed submission of an audit report in Form ...

Summary The ITAT Delhi in B R Hospital Research Institute Vs ITO (ITAT Delhi) held that exemption under Section 11 cannot be denied merely because the ...

This article examines the recent amendments to the CGST Act, 2017 concerning the valuation of post-supply discounts, the issuance of credit notes, and the processing of GST refunds, which come into ...

Summary The ITAT Rajkot, in the case of Medi Seva Sahakari Mandali Ltd. Vs ADIT (CPC) (ITAT Rajkot) for Assessment Year 2019-20, held that the CPC was ...

This article covers the complete framework for determining residential status under Section 6 of the Income-tax Act, 2025, comparing it provision by provision with the corresponding provisions of the ...