An overview of key changes in the ITR-1 & ITR-4 for AY 2025-26

Instances where GST registration is mandatory irrespective of turnover

Unregistered agreement to sale in one financial year and sale deed in another financial year – Year of Taxation?

NFAC should have considered the amended Form No.35 and the amalgamation facts brought on record, rather than dismissing the appeal outright: ITAT Delhi

Assessment order quashed as the notice issued under Section 148A(b) provided a response time of less than 7 days – Bengaluru ITAT

Revenue cannot deny exemption without adequate inquiry or evidence of excessive payments: ITAT

Form 15H, Senior Citizens, and the ₹12 Lakh Rebate: Tax Tips for FY 2025–26

Delay in procedural compliance (filing Form 67) does not amount to misreporting under Section 270A(9)

Can the Income Tax Department use electronic evidence in assessments or appeals without a Section 65B certificate of the Indian Evidence Act ?

Notice u/s 148 served on the old email-id of the Assessee or wrong address is invalid

Section 65B of the Indian Evidence Act, 1872 does not apply to assessment proceedings under the Income Tax Act, 1961.

Stock in trade cannot be subject matter of addition u/s 56(2)(viia) as it is outside the meaning of the word ‘property’ as provided in clause (vii) : Mumbai ITAT 

CIT(A) is duty bound to follow his predecessors order on similar issue decided in another case: Mumbai ITAT

PMLA accused has a right to get copies of material not even relied on by ED: SC

No addition on ESI PF issue permissible under section 143(1) prior to Checkmate Judgement: Chhattisgarh HC

Once the business receipts are accepted, no separate addition under Section 68 survives: ITAT Mumbai.

Notice issued without complying with the CBDT instruction specifying the format for such notices is invalid

ITAT Cancels Reopening for AY 2015–16 as Income Was Below ₹50 Lakh and Notice Issued Beyond 3-Year Limit