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Recent Posts

• A Short Overview of changes in new ITR-3 and ITR-5 forms for AY 2025-26:
• Electronics Records can be admitted even without a certificate under section 65B of the Evidence Act
• No withdrawal of exemption of charitable trust for payments to a related party so long as it is reasonable and for actual services: Delhi HC
• Belated filing of Form 10IE for AY 2022–23 – Not a Barrier to Section 115BAC Claim in AY 2023–24
• Income Tax Authorities are not bound by the rules of evidence & so Section 65B of the Evidence Act does not: Madras HC 
• When a power is conferred to perform a particular function in a specified manner, it must be exercised only in that manner or not at all: Raipur ITAT
• An overview of latest Amendment in Tax Audit Report in Form No. 3CD
• Whether the Assessing Officer can enquire into those issues which were beyond the scope of limited scrutiny?
• No Immunity from addition under Section 68 even if taxpayers opts for presumptive scheme of taxation under section 44AD
• Whether ITC can be denied for incorrect GSTIN mentioned on the Invoice/GST Portal due to inadvertent error by supplier?