Day: July 13, 2026

Under Dayabhag law there is nothing to prevent Bengalis to be in Hindu Joint Family (HUF) In a recent judgment, ITAT has held that Bengali have right to be in Hindu Joint Family (HUF) against the Assessing Officer (AO) holding that under Dayabhag law there is no concept …

There is no presumption of accuracy or truthfulness of any loose sheet found in search premises of a third party – ITAT In a recent judgment, ITAT has held that presumption u/s 132(4A) r.w.s. 292C is applicable only in case of searched person and cannot be raised against …