Digital Infrastructure Transparency in the New Tax Audit Framework
The proposed introduction of Draft Form 26 under the Income-tax Act, 2025 reflects a calibrated shift in the architecture of tax audit reporting. Where…
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Substance Over Form – Judicial Scrutiny and Appellate Developments of Fake Invoicing and ITC under GST
Issuance of invoices without actual supply for the purpose of availing or passing on Input Tax Credit (ITC) continues to remain a significant area…
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ITR Filing for AY 2026-27: New Staggered Deadlines Explained
ITR-1 now accommodates two house properties Until last year, anyone with more than one house property had to abandon the simple ITR-1 Sahaj form…
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