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Delhi HC Rules Six‑Year Limit u/s 153C Runs From Handing Over of Seized Documents to AO, Not Search Date [Read Order]
The Delhi High Court has dismissed an appeal filed by the Principal Commissioner ofIncome Tax (Central), Gurugram, affirming that the six‑year limit...
![Centre Notifies NOIDA’s Income as Exempt u/s 10(46) of IT Act With Retrospective Effect, Relief Issued in Compliance With Delhi HC Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/250x150_2113280-centre-notifies-noida-income-exempt-of-it-act-with-retrospective-effect-relief-issued-compliance-with-delhi-hc-order-taxscan.webp "Centre Notifies NOIDA’s Income as Exempt u/s 10(46) of IT Act With Retrospective Effect, Relief Issued in Compliance With Delhi HC Order [Read Order]")
![[BREAKING] Income of the Association of Persons (Syndicates) cannot be clubbed with Members: Supreme Court](https://images.taxscan.in/h-upload/2025/12/21/250x150_2113585-income-association-persons-syndicates-clubbed-members-supreme-court-taxscan.webp "[BREAKING] Income of the Association of Persons (Syndicates) cannot be clubbed with Members: Supreme Court")
![GST Demands for Pre‑Resolution Periods Extinguished Once Plan Approved: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/21/750x450_2113581-gst-demands-for-preresolution-periods-extinguished-approved-delhi-hc-taxscan.webp "GST Demands for Pre‑Resolution Periods Extinguished Once Plan Approved: Delhi HC [Read Order]")
![Cancellation of GST Registration for Return Default Reversible if Returns Filed and Dues Cleared: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113535-cancellation-of-gst-registration-return-default-reversible-returns-filed-dues-cleared-gujarat-hc-taxscan.webp "Cancellation of GST Registration for Return Default Reversible if Returns Filed and Dues Cleared: Gujarat HC [Read Order]")
![[BREAKING] Income of the Association of Persons (Syndicates) cannot be clubbed with Members: Supreme Court](https://images.taxscan.in/h-upload/2025/12/21/750x450_2113585-income-association-persons-syndicates-clubbed-members-supreme-court-taxscan.webp "[BREAKING] Income of the Association of Persons (Syndicates) cannot be clubbed with Members: Supreme Court")
[BREAKING] Income of the Association of Persons (Syndicates) cannot be clubbed with Members': Supreme Court
Any issue relating to the admissibility or inadmissibility of expenditure incurred by the syndicates could be examined only at the syndicate level, and not in the assessments of individual members.
![SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/750x450_2111025-scn-lacks-precise-bas-classification-cestat-sets-aside-service-tax-demand-against-amway-distributor-taxscan.webp "SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]")
![Writ Jurisdiction Not Invocable at SCN Stage: Chhattisgarh HC Dismisses State Beverages Corporation’s Plea on Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113176-chhattisgarh-hc-scn-writ-jurisdiction-state-beverages-service-tax-demand-taxscan.webp "Writ Jurisdiction Not Invocable at SCN Stage: Chhattisgarh HC Dismisses State Beverages Corporation’s Plea on Service Tax Demand [Read Order]")
![Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110562-service-tax-demand-trst-3-cestat-taxable-value-before-levy-taxscan.webp "Service Tax Demand Based only on ITR–ST-3 Mismatch Unsustainable: CESTAT Holds Revenue must Establish Taxable Value before Levy [Read Order]")
![When Dept Admits No Service Tax Liability, It cannot Deny Refund of Deposit made during Investigation on Limitation: Chhattisgarh HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2111017-chhattisgarh-hc-taxscan.jfif "When Dept Admits No Service Tax Liability, It cannot Deny Refund of Deposit made during Investigation on Limitation: Chhattisgarh HC [Read Order]")
![Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [Read Order]](https://images.taxscan.in/h-upload/2025/12/07/500x300_2110695-construction-govt-residential-quarters-gsphcl-taxable-cestat-drops-service-tax-demand-works-contract-upholds-gta-liability.webp "Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [Read Order]")
NCLT alone has Jurisdiction Over Personal Guarantor Insolvency when CIRP Is Pending: Bombay HC orders Transfer of Proceedings
Relying on the Supreme Court’s ruling in Lalit Kumar Jain v. Union of India, the Court found that the Debt Recovery Tribunal (DRT) lacked jurisdiction to entertain a Section 95 application filed by the guarantor. The Court also noted that the DRT’s interim moratorium order under Section 96 was issued without jurisdiction.
Kavi Priya
![Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Bangalore-Service-Tax-liquidated-damages-Taxscan.jpg "Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]")
Yogitha S. Yogesh
Rupesh Sharma
Saagarika Gopinath
NCLT alone has Jurisdiction Over Personal Guarantor Insolvency when CIRP Is Pending: Bombay HC orders Transfer of Proceedings
Relying on the Supreme Court’s ruling in Lalit Kumar Jain v. Union of India, the Court found that the Debt Recovery Tribunal (DRT) lacked jurisdiction to entertain a Section 95 application filed by the guarantor. The Court also noted that the DRT’s interim moratorium order under Section 96 was issued without jurisdiction.
![Centre Notifies NOIDA’s Income as Exempt u/s 10(46) of IT Act With Retrospective Effect, Relief Issued in Compliance With Delhi HC Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113280-centre-notifies-noida-income-exempt-of-it-act-with-retrospective-effect-relief-issued-compliance-with-delhi-hc-order-taxscan.webp "Centre Notifies NOIDA’s Income as Exempt u/s 10(46) of IT Act With Retrospective Effect, Relief Issued in Compliance With Delhi HC Order [Read Order]")
![Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part VI]](https://images.taxscan.in/h-upload/2025/12/18/500x300_2113034-annual-tax-corporate-law-digest-2025-complete-supreme-court-cases-part-6-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part VI]")
