Legal Insights & Resources

Explore the latest articles on GST, Income Tax, Supreme Court judgments, legal drafting, AI for lawyers, and practical legal guidance.

AIS vs Form 26AS vs TIS: The Complete ITR Mismatch Guide (AY 2026-27)

Confused between AIS, Form 26AS and TIS? Learn the legal basis, key differences, mismatch fixes and common notices for AY 2026-27 ITR filing.

DraftLegalAI Team

13 min read

25 July 2026

Supreme Court Draws the Line on AI-Generated Fake Case Laws: What Every Lawyer Must Know Before Citing AI Research

The Supreme Court's July 2026 ruling in Pooja Ramesh Singh v. J&K Bank Ltd. sets a zero-tolerance rule for AI-hallucinated case law. Here's what advocates, courts and AI research tools must know.

DraftLegalAI Team

8 min read

23 July 2026

GST Input Tax Credit (ITC) Rules 2026: Eligibility, Blocked Credits & the Litigation Playbook

Cover eligible ITC, blocked credits under Section 17(5), invoice conditions, reconciliation, reversal and common litigation.

DraftLegalAI Team

14 min read

19 July 2026

Goodbye Section 73 & 74: Section 74A Rewrites Every GST Demand Notice from FY 2024-25

Everything changing for GST demands from FY 2024-25 onwards under the consolidated Section 74A.

DraftLegalAI Team

9 min read

18 July 2026

Old vs New Tax Regime 2026: Which One Actually Saves You More Tax?

A section-wise comparison of the Old and New Income Tax Regimes in India for FY 2025-26 and FY 2026-27, with slab rates, deductions, break-even analysis, and worked examples for salaried employees, professionals, pensioners, and business owners.

DraftLegalAI Team

14 min read

18 July 2026

How to Reply to a Section 74 GST Fraud Notice Without Losing 100% Penalty

A practical, section-wise guide to replying to a GST Show Cause Notice under Section 74 of the CGST Act — covering fraud allegations, Section 73 vs 74 vs 74A differences, penalty stages, evidence, and drafting strategy.

DraftLegalAI Team

11 min read

18 July 2026

Which ITR Form Should You File? ITR-1 to ITR-7 Explained (AY 2026-27)

Confused between ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6 and ITR-7? Compare eligibility, exclusions, income sources and AY 2026-27 changes in one guide.

DraftLegalAI Team

13 min read

18 July 2026

Income Tax Return Filing 2026-27 : The Complete Step-by-Step Guide

A complete step-by-step guide to ITR filing for AY 2026-27 covering eligibility, due dates, ITR forms, old vs new tax regime, documents, e-verification, defective returns, refunds and FAQs under the Income-tax Act, 1961.

DraftLegalAI Team

14 min read

18 July 2026