Algorithmic Mechanism for GSTR ITR GLITCHES-AY 2026-27 Variable Capital Company – United Arab Emirates (UAE) Corporate Tax Preserving the Legacy of Tax Jurisprudence: Law of Repeal & Savings – in Focus Income-Tax Act, 2025 Landmark Supreme Court Judgments Relevant to day-to-day Tax Practice under the Income-tax Act, 2025 and Income-tax Act, 1961 ILLEGAL INCOME, MORALITY, EQUITY, AND INCOME TAX Penalty Provisions, immunity provisions along with Decriminalization of certain Prosecution Provisions of the Income- Tax Act, 2025 Direct Taxes – Amendments to the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Act, 2015 (Black Money Act) Disclosure Scheme for Small Taxpayers & Relaxed Prosecution Direct Taxes – Penalty on misreporting/underreporting transactions of Crypto Asset Latest Judgements Jyoti Sareen & Ors v. UOI Anumita Infrastructure Private Limited v. PCIT-4 The Akola Urban Co-operative Bank Ltd. v. ACIT

LSL Holdings Private Limited v. ITO DCIT v. Amit Mahendrakumar Mehta Latest Articles Rent Increase Paid to Specified Persons Cannot, on Mere Assumption, Justify Denial of Section 12AB Registration: Jaipur ITAT Directs Grant of Registration Algorithmic Mechanism for GSTR ITR GLITCHES-AY 2026-27 Variable Capital Company – United Arab Emirates (UAE) Corporate Tax Preserving the Legacy of Tax Jurisprudence: Law of Repeal & Savings – in Focus Income-Tax Act, 2025 LSL Holdings Private Limited v. ITO (Int. Tax)(Mum.)(Trib.) [www.itatonline.org] The Akola Urban Co-operative Bank Ltd. v. ACIT (Nag.)(Trib.) [www.itatonline.org] Jyoti Sareen & Ors v. UOI (P&H)(HC) [www.itatonline.org] Anumita Infrastructure Private Limited v. PCIT-4 (Mum.)(Trib.) www.itatonline .org . DCIT v. Reliance Jio Infocomm Limited (Mum)(Trib.) [www.itatonline.org]