Income Tax Return FY 2024-25: Applicability of ITR Forms for Different Taxpayers

The Income Tax Department of India has prescribed different Income Tax Return (ITR) forms for different categories of taxpayers, depending on their residential status, nature of income, and amount of income. Selecting the correct ITR form is crucial for accurate filing, compliance, and avoiding notices or …

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Why You Shouldn’t Rely Solely on AIS While Filing Your Income Tax Return: Here’s What Taxpayers Must Do

As the income tax return (ITR) filing deadline of September 15 approaches, taxpayers are gearing up to gather all necessary financial information. To ensure accuracy in ITR filing, individuals often refer to multiple documents such as Form 16, Form 26AS, and the Annual Information Statement …

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Writ Petition Not Maintainable Against Order-in-Original—Assessee Directed to Avail Statutory Appellate Remedy under GST

In the case reported as [2025] 176 taxmann.com 587 (Delhi), the Delhi High Court dealt with a writ petition filed by an assessee under Article 226 of the Constitution of India, challenging an order-in-original passed under the Goods and Services Tax (GST) law. The impugned …

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Demand Beyond SCN Amount Violates Natural Justice; Case Remanded: Allahabad High Court

In a significant ruling reinforcing the principles of natural justice under GST law, the Allahabad High Court in [2025] 176 taxmann.com 533 held that a tax authority cannot raise a demand exceeding the amount specified in the Show Cause Notice (SCN). The Court observed that such action …

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Bail Granted After 7 Months in Custody as Investigation Concludes and Trial Yet to Begin: Allahabad High Court

In a significant ruling concerning GST-related offences, the Allahabad High Court granted bail to an individual accused of orchestrating input tax credit (ITC) fraud through fake firms. The decision underscores the principle of proportionality in pre-trial detention and the relevance …

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GST Registration Cannot Be Cancelled by Non-Speaking Order Without Assigning Reasons: Gauhati High Court

Case Title: Rani Construction v. Superintendent of Taxes, Guwahati & Ors. Court: Gauhati High Court Citation: [2025] 176 taxmann.com 206 (Gauhati) Date of Order: 18 March 2025 Coram: Justice Suman Shyam and Justice Malabika Bhattacharjee Key Facts: The petitioner’s GST registration was …

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Income Tax Bill 2025: Select Committee Retains Controversial Powers of Tax Officials Accessing Emails and Social Media During Raids

The Income Tax Bill 2025, introduced by the Indian government as a complete overhaul of the 1961 Act, seeks to modernize tax administration and enforcement mechanisms. A key and controversial provision of this Bill is the explicit legal empowerment of income tax …

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