Navasree A.M
Navasree A M, B.B.A., LL.B. (Hons), a lawyer with over 2.5 years of experience as a researcher and content writer at Taxscan, specializing in Indirect Taxes and Corporate Laws.
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLVII ]](https://images.taxscan.in/h-upload/2026/01/07/2117604-annual-tax-and-corporate-law-high-court-cases-case-digest-2025-annual-tax-digest-2025-corporate-law-digest-2025-annual-tax-and-corporate-law-digest-2025-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLVII ]")
Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLVII ]
This Annual Digest analytically summarises all the High Court Tax and corporate law Decisions in 2025, as reported at Taxscan.in. Benami...
![[Breaking] ITR Refund of Rs. 5.37cr not Paid to Microsoft Corp India for 8 Years: Delhi HC orders Refund with Interest [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/2117954-refund-with-interest-taxscan.webp "[Breaking] ITR Refund of Rs. 5.37cr not Paid to Microsoft Corp India for 8 Years: Delhi HC orders Refund with Interest [Read Order]")
![Banks cannot Reduce Contractual Fixed deposit (FD) Rates in Mid-term: Allahabad HC says Depositors Cannot suffer due to Bank’s Oversight [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117801-depositors-cannot-suffer-due-banks-error-cannot-reduce-contracted-fd-rate-mid-term-allahabad-hc-taxscan.webp "Banks cannot Reduce Contractual Fixed deposit (FD) Rates in Mid-term: Allahabad HC says Depositors Cannot suffer due to Bank’s Oversight [Read Order]")
![GST does not Mandate Toll Plaza Receipts to Prove Movement of Goods: Allahabad HC says E-waybill and Invoices sufficient [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117806-gst-does-not-mandate-toll-plaza-receipts-to-prove-movement-of-goods-site-image.webp "GST does not Mandate Toll Plaza Receipts to Prove Movement of Goods: Allahabad HC says E-waybill and Invoices sufficient [Read Order]")
KSCAA raises Issues in S.12AB & 80G Registrations, Seeks urgent CBDT Intervention [Read Representation Copy]
The Karnataka State Chartered Accountants Association ( KSCA ) flagged issues in the Section 12AB and 80G registrations. The association sought the intervention of the Central Board of Direct Taxes...
![KSCAA raises Issues in S.12AB & 80G Registrations, Seeks urgent CBDT Intervention [Read Representation Copy]](https://images.taxscan.in/h-upload/2026/01/08/2117781-kscaa-raises-issues-80g-registrations-seeks-urgent-cbdt-intervention-taxscan.webp "KSCAA raises Issues in S.12AB & 80G Registrations, Seeks urgent CBDT Intervention [Read Representation Copy]")
UAE Introduces Tiered Volumetric Excise Tax on Sweetened Drinks from Jan 1, 2026: Certification and Registration Details Inside
The United Arab Emirates ( UAE ) has introduced the tired volumetric excise tax on sweetened drinks from January 1st 2026. The decision was introduced through Cabinet Decision No. 197 of...
Business Setback and Accountant’s Lapse in Filing Returns is Bona Fide Cause: Madras HC Directs GSTN to Enable Filing of Returns [Read Order]
The Madras high court, in its recent decision said that business set back and accountant’s failure to file GST ( Goods and Services Tax ) returns is genuine cause. Therefore it directed the GST...
![Business Setback and Accountant’s Lapse in Filing Returns is Bona Fide Cause: Madras HC Directs GSTN to Enable Filing of Returns [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117739-business-setback-accountants-lapse-filing-returns-bona-fide-cause-madras-hc-directs-gstn-enable-filing-of-return-taxscan.webp "Business Setback and Accountant’s Lapse in Filing Returns is Bona Fide Cause: Madras HC Directs GSTN to Enable Filing of Returns [Read Order]")
VAT ITC availed is Only Provisional until Dealer Produces Proof for ‘Transaction of Sale’: Madras HC directs Dealer to Submit Proof [Read Order]
The Madras High Court, in its recent order reiterated the observation in the case Sahyadri Industries Ltd,where it was held that the Input Tax Credit ( ITC ) availed under Value Added Tax ( VAT )...
![VAT ITC availed is Only Provisional until Dealer Produces Proof for ‘Transaction of Sale’: Madras HC directs Dealer to Submit Proof [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117698-vatitc-madras-high-court-taxscan.jfif "VAT ITC availed is Only Provisional until Dealer Produces Proof for ‘Transaction of Sale’: Madras HC directs Dealer to Submit Proof [Read Order]")
Notional Interest cannot be Taxed on Funds Provided to Subsidiary when no Interest Paid: ITAT Dismisses Appeal against Shoppers Stop [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ), has dismissed the revenue’s appeal against Shoppers Stop. It had deleted an addition made on account of notional interest, holding that...
![Notional Interest cannot be Taxed on Funds Provided to Subsidiary when no Interest Paid: ITAT Dismisses Appeal against Shoppers Stop [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117675-notional-interest-cannot-taxed-funds-provided-subsidiary-when-interest.webp "Notional Interest cannot be Taxed on Funds Provided to Subsidiary when no Interest Paid: ITAT Dismisses Appeal against Shoppers Stop [Read Order]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLVI ]](https://images.taxscan.in/h-upload/2026/01/07/2117545-annual-tax-and-corporate-law-digest-2025-high-court-cases-part-xlvi-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLVI ]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLV ]](https://images.taxscan.in/h-upload/2026/01/06/2117385-high-court-part-xlv-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLV ]")