Income Tax Return Filing: Complete ITR Form 4 Checklist for AY 2025-26 for Small Business Owners
With the onset of the Income Tax Return (ITR) filing season for Assessment Year (AY) 2025–26, taxpayers must identify the correct form that matches...
![Accountant’s Failure to Inform GST Proceedings and Proprietor’s Sickness: Madras HC Condones 192 Days’ Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/condones-delay-Accountants-Failure-taxscan.jpg "Accountant’s Failure to Inform GST Proceedings and Proprietor’s Sickness: Madras HC Condones 192 Days’ Delay [Read Order]")
![Customs Act Grants Unfettered Investigative Powers when there is an Infraction: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Patna-HC-Smuggling-Investigation-Judicial-interpretation-taxscan.jpg "Customs Act Grants Unfettered Investigative Powers when there is an Infraction: Patna HC [Read Order]")
![CBDT notifies Revised Income Tax Return Form ITR-2 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2025/05/CBDT-Revised-Income-Tax-Return-ITR-2-taxscan.jpg "CBDT notifies Revised Income Tax Return Form ITR-2 [Read Notification]")
![Settlement of dispute under DTVSV Scheme is Impossible in Stage of Issuance of Notice u/s 148 of Income Tax Act: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/dispute-under-DTVSV-Scheme-Stage-of-Issuance-of-Notice-Section148-of-Income-Tax-Act-Section-148-of-Income-Tax-Act-taxscan.jpg "Settlement of dispute under DTVSV Scheme is Impossible in Stage of Issuance of Notice u/s 148 of Income Tax Act: Patna HC [Read Order]")
![ED‘s Action under PMLA cannot be reviewed by NCLT/NCLAT: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2025/05/EDs-Action-under-PMLA-PMLA-PMLA-cannot-be-reviewed-by-NCLTNCLAT-taxscan.jpg "ED‘s Action under PMLA cannot be reviewed by NCLT/NCLAT: Supreme Court [Read Judgement]")
Mere Classification of Income under ‘Profit Sharing’ or ‘Commission’ in Books is Insufficient to Levy Service Tax under BAS: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that mere classification of income under "profit sharing" or "commission" in a taxpayer’s books of...
![Mere Classification of Income under ‘Profit Sharing’ or ‘Commission’ in Books is Insufficient to Levy Service Tax under BAS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-BAS-Service-Tax-taxscan.jpg "Mere Classification of Income under ‘Profit Sharing’ or ‘Commission’ in Books is Insufficient to Levy Service Tax under BAS: CESTAT [Read Order]")
Cylinders Essential Component for Printing Machine: CESTAT allows Full CENVAT Credit Claim [Read Order]
In a move impacting the manufacturing sector, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai Bench, has allowed full CENVAT credit to M/s Huhtamaki PPL India Ltd. on printing...
![Cylinders Essential Component for Printing Machine: CESTAT allows Full CENVAT Credit Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CENVAT-Credit-Printing-Machine-Cylinders-taxscan.jpg "Cylinders Essential Component for Printing Machine: CESTAT allows Full CENVAT Credit Claim [Read Order]")
GST ITC reversed on Grounds of Late Claim beyond Prescribed Time u/s 16(4): Madras HC quashes Order Considering S. 16(5) [Read Order]
The Madras High Court has quashed orders passed by the GST (Goods and Services Tax) Department that had reversed the input tax credit (ITC) claims of a registered taxpayer on grounds of late...
![GST ITC reversed on Grounds of Late Claim beyond Prescribed Time u/s 16(4): Madras HC quashes Order Considering S. 16(5) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Input-Tax-Credit-site-img.jpg "GST ITC reversed on Grounds of Late Claim beyond Prescribed Time u/s 16(4): Madras HC quashes Order Considering S. 16(5) [Read Order]")
Reconstitution of Supplier Entity from Pvt. Ltd. to LLP does not Affect Validity of Contractual Relationship or Invoices: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that the reconstitution of a supplier entity from a private limited company to a limited liability...
![Reconstitution of Supplier Entity from Pvt. Ltd. to LLP does not Affect Validity of Contractual Relationship or Invoices: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Reconstitution-Supplier-Entity-Pvt.-Ltd.-LLP-Validity-of-Contractual-Relationship-Invoices-CESTAT-TAXSCAN.jpg "Reconstitution of Supplier Entity from Pvt. Ltd. to LLP does not Affect Validity of Contractual Relationship or Invoices: CESTAT [Read Order]")
Inspection Conducted Without Independent Witnesses and Seizure Order Tampered: Patna HC Quashes ₹88.64 Lakh GST Demand [Read Order]
In a recent decision, the Patna High Court quashed a Rs. 88.64 lakh GST demand after finding that the inspection was carried out without the presence of independent witnesses and that the seizure...
![Inspection Conducted Without Independent Witnesses and Seizure Order Tampered: Patna HC Quashes ₹88.64 Lakh GST Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/gst-demand-inspection-taxscan.jpg "Inspection Conducted Without Independent Witnesses and Seizure Order Tampered: Patna HC Quashes ₹88.64 Lakh GST Demand [Read Order]")
Circulars Issued by GST Council Binding on Department: Allahabad HC quashes Demand Order ignoring Council’s Circular [Read Order]
The Allahabad High Court, while ruling that the circulars issued by the Goods and Services Tax ( GST ) council are binding on the department, it quashed the GST demand orders issued under...
![Circulars Issued by GST Council Binding on Department: Allahabad HC quashes Demand Order ignoring Council’s Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/gst-council-allahabad-hc-taxscan.jpg "Circulars Issued by GST Council Binding on Department: Allahabad HC quashes Demand Order ignoring Council’s Circular [Read Order]")