One of the most significant changes is in Tax Audit reporting, where the earlier Forms 3CA and 3CB have now been replaced by Form 26. The new form reportedly contains 55 segment-wise clauses, ...

Courts have increasingly held that Input Tax Credit cannot be denied to bona fide taxpayers merely because suppliers failed to pay GST. Authorities must prove fraud or collusion before disallowing ...

In diagnostic medicine, a false positive is among the most dangerous of all results. It does not merely miss a disease; it persuades the patient they are well, eliminating the urgency to treat what ...

The appellate authority held that RTI applies only to existing records. Authorities cannot be compelled to generate Action Taken Reports, analyses, or explanations not maintained in official ...

As controversies around the Election Commission of India grow, a return to the Constituent Assembly's federal anxieties offers a solution: separating Union and state election administration to lower ...