#IncomeTax #Opinion

The Ever Evolving Question of Admissibility of Digital Evidence

Read the Full Article for FREE! https://taxmann.social/njJxT [6 Mins | Read Time]
Authored By: CA Sidhant Goyal

𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB

#TaxmannUpdates #DigitalEvidence

#TransferPricing #CaseLaw

Foreign AE Location Alone Insufficient to Reject as Tested Party in TP Analysis; FAR and Data Reliability Crucial: ITAT

Read the (Mumbai) Tribunal Order: https://taxmann.social/fjJcs
Citation: [2026] 191 taxmann.com 862 (Mumbai-Trib.)

𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐦' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB

#TaxmannUpdates #TestedParty

#InternationalTaxation #CaseLaw

Capital Gains on Equity Mutual Fund Units Not Taxable Under Article 13(3A) as Units Differ From Shares: ITAT

Read the (Delhi) Tribunal Order: https://taxmann.social/2jJvC
Citation: [2026] 191 taxmann.com 903 (Delhi-Trib.)

𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB

#TaxmannUpdates #CapitalGains

#InternationalTaxation #CaseLaw

Capital Gains From Transfer of US Company Holding Indian Assets Taxable Only in Ireland Under Article 13(6), Absent Treaty Abuse: ITAT

Read the (Delhi) Tribunal Order: https://taxmann.social/vjJbR
Citation: [2026] 191 taxmann.com 904 (Delhi-Trib.)

𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB

#TaxmannUpdates #IndiaIrelandDTAA

#IncomeTax #CaseLaw

Exemption u/s 11 Cannot Be Denied for Delayed Form 10BB Filing if Report Was on Record Before Sec. 143(1) Intimation: ITAT

Read the (Jaipur) Tribunal Order: https://taxmann.social/TjJnO
Citation: [2026] 191 taxmann.com 651 (Jaipur-Trib.)

𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB

#TaxmannUpdates #Form10BB

#GST #CaseLaw

Provisional Release of Goods Post-Seizure Cannot Be Denied Despite Confiscation Initiation Under GST Act: HC

Read the (Kerala) High Court Order: https://taxmann.social/GjJm4
Citation: [2026] 189 taxmann.com 608 (Kerala)

𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐦' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB

#TaxmannUpdates #ProvisionalRelease

#GST #CaseLaw

ITC Reversal on Limitation Under Sec. 16(4) Not Valid if Claim Within Sec. 16(5) Period: HC

Read the (Madras) High Court Order: https://taxmann.social/OjJQr
Citation: [2026] 191 taxmann.com 586 (Madras)

𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB

#TaxmannUpdates #InputTaxCredit

#GST #CaseLaw

Cancellation of GST Registration Quashed; Taxpayers Allowed to File All Pending Returns Despite Portal Bar: HC

Read the (Gauhati) High Court Order: https://taxmann.social/CjJWj
Citation: [2026] 191 taxmann.com 583 (Gauhati)

𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐦' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB

#TaxmannUpdates #GSTRegistration

#GST #CaseLaw

SCN Under Section 74 Quashed as Lacking Specific Facts/Allegations of Fraud and Merely Cited Extended Period: HC

Read the (Madhya Pradesh) High Court Order: https://taxmann.social/pjJEi
Citation: [2026] 191 taxmann.com 584 (Madhya Pradesh)

𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐦' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB

#TaxmannUpdates #ShowCauseNotice

#IncomeTax #Opinion

Section 132(4) Statements, WhatsApp Chats and Third-Party Diaries: Can Additions Survive Without Corroboration?

Read the Full Article for FREE! https://taxmann.social/xjJY6 [19 Mins | Read Time]
Authored By: Mukesh Kohli

𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐦' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB

#TaxmannUpdates #SearchAndSeizure

#GST #CaseLaw

Provisional Attachment of Director's Relatives’ Bank Accounts Ceased Automatically After One Year as No Renewal Allowed: HC

Read the (Gauhati) High Court Order: https://taxmann.social/1jJUf
Citation: [2026] 190 taxmann.com 204 (Gauhati)

𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐦' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB

#TaxmannUpdates #ProvisionalAttachment

#GST #CaseLaw

Reimbursement of Pre-GST Service Tax as per Contract Not Barred by GST Transition Provisions: HC

Read the (Jharkhand) High Court Order: https://taxmann.social/CjJIm
Citation: [2026] 189 taxmann.com 734 (Jharkhand)

𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐦' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB

#TaxmannUpdates #ServiceTax

#IncomeTax #CaseLaw

Addition for Unaccounted Receipts Unsustainable as Same Were Based on Assumptions and Lacked Corroborative Evidence: ITAT

Read the (Chennai) Tribunal Order: https://taxmann.social/sjJPp
Citation: [2026] 190 taxmann.com 1181 (Chennai-Trib.)

𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐦' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB

#TaxmannUpdates #UnaccountedReceipts

#CompanyLaw #Opinion

Statutory Framework Regarding Objects Clause of Memorandum of Association Under Companies Act 2013

Read the Full Article for FREE! https://taxmann.social/jjJAy [17 Mins | Read Time]
Authored By: Dr K R Chandratre

𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐦' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB

#TaxmannUpdates #MemorandumOfAssociation

#InsuranceLaw #Circular

IRDAI Issues Master Circular on Registration, Capital Structure, Transfer of Shares and Amalgamation of Insurers, 2026

Read the Full Circular: https://taxmann.social/ojJSE

𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐦' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB

#TaxmannUpdates #IRDAI

#SEBI #Circular

SEBI Reduces Cooling-Off Period to ±8 Weeks for Illiquid Private Listed InvITs Under OFS Framework

Read the Full Circular: https://taxmann.social/ojJDK

𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐦' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB

#TaxmannUpdates #InvITs

#SEBI #Circular

SEBI Introduces Framework for Issuance of Depository Receipts on Units of REITs and InvITs

Read the Full Circular: https://taxmann.social/rjJFN

𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐦' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB

#TaxmannUpdates #REITs

#GlobalIDTInsights #IndirectTax

[New Column] Global IDT Insights is designed to inform you about the most significant developments in indirect taxes and VAT compliance worldwide. This week, we spotlight key updates shaping the global tax landscape:
𝐓𝐡𝐢𝐬 𝐖𝐞𝐞𝐤'𝐬 𝐇𝐢𝐠𝐡𝐥𝐢𝐠𝐡𝐭𝐬:
‣ 𝐔𝐧𝐢𝐭𝐞𝐝 𝐊𝐢𝐧𝐠𝐝𝐨𝐦
• United Kingdom has clarified VAT and Climate Change Levy on Non-Domestic EV Charging
• United Kingdom reforms business-to-business reverse charge mechanism for services received from overseas

𝐄𝐱𝐩𝐥𝐨𝐫𝐞 𝐭𝐡𝐞 𝐅𝐮𝐥𝐥 𝐂𝐨𝐥𝐮𝐦𝐧 𝐍𝐨𝐰: https://taxmann.social/WjJ0t [4 Mins | Read Time]
Prepared by 𝐓𝐚𝐱𝐦𝐚𝐧𝐧'𝐬 𝐑𝐞𝐬𝐞𝐚𝐫𝐜𝐡 & 𝐄𝐝𝐢𝐭𝐨𝐫𝐢𝐚𝐥 𝐓𝐞𝐚𝐦

#TaxmannUpdates #UKVAT #VAT #ClimateChangeLevy #CCL #ElectricVehicles #EVCharging #EVChargingInfrastructure #NonDomesticEVCharging #ElectricityTaxation

This week’s highlights with expert insights across Tax | Corporate Laws | Accounting.
https://taxmann.social/KjJ9C [Read Time: 20 minutes]

Each report is distilled into practical takeaways—so you never miss what matters.
Join us on a weekly journey, where every report from taxmann.com is transformed into insightful, accessible knowledge, ensuring you never miss out on what truly matters.

Join our community of 100,000+ professionals; access content curated by Taxmann’s Editorial Board from 1,000+ sources – https://taxmann.social/tRzS

#TaxmannUpdates #Accounting #InternationalTax #FEMA #ForeignExchange #LabourLaw #GST #InputTaxCredit #IndAS

#InternationalTaxation #CaseLaw

Assessee Permitted Exemption of Current Year Capital Gains Under India–Mauritius DTAA Without Set-Off of Brought-Forward Capital Losses as Sec. 90(2) Allows More Beneficial Option: ITAT

Read the (Mumbai) Tribunal Order: https://taxmann.social/1jJC5
Citation: [2026] 191 taxmann.com 773 (Mumbai-Trib.)

𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB

#TaxmannUpdates #IndiaMauritiusDTAA