![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XXI]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114607-annual-tax-corporate-law-digest-2025-high-court-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XXI]")
Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XXI]
This Annual Digest summarises all the High Court Tax and corporate law Decisions in 2025, as reported at Taxscan.in. No PAN Mandatory for...
![Government Entitles to Interest when Tax Paid after Statutory Due Date but Return Filed within Time limit: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/28/250x150_2115447-government-entitles-interest-tax-paid-statutory-due-date-return-filed-bombay-hc-taxscan.webp "Government Entitles to Interest when Tax Paid after Statutory Due Date but Return Filed within Time limit: Bombay HC [Read Order]")
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XX]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114267-annual-tax-corporate-law-digest-2025-complete-high-court-cases-part-xx-taxscan.jfif "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XX]")
Determining Nature of Expenditure is Beyond CPC's Jurisdiction: ITAT upholds Deletion of Bad Debts Disallowance [Read Order]
The Delhi Bench of the Income Tax AppellateTribunal (ITAT) ruled that determining the nature whether capital or revenue expenditure was beyond Centralized Processing Centre (CPC) and upheld the ...
![Determining Nature of Expenditure is Beyond CPCs Jurisdiction: ITAT upholds Deletion of Bad Debts Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115280-determining-nature-expenditure-beyond-cpcs-jurisdiction-itat-upholds-deletion-bad-debts-disallowance-taxscan.webp "Determining Nature of Expenditure is Beyond CPCs Jurisdiction: ITAT upholds Deletion of Bad Debts Disallowance [Read Order]")
SEZ Entry Tax Issue Pending Before SC: Calcutta HC Refuses to Give Direction to Issue Clarificatory Circular [Read Order]
The Calcutta High Court, in its recent ruling refused to give direction to the state to issue a clarificatory circular on the entry tax on SEZ units for procurements of goods. The court noted the...
![SEZ Entry Tax Issue Pending Before SC: Calcutta HC Refuses to Give Direction to Issue Clarificatory Circular [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115321-sez-entry-tax-issue-supreme-court-calcutta-hc-clarificatory-circular-special-econmic-zone-taxscan.webp "SEZ Entry Tax Issue Pending Before SC: Calcutta HC Refuses to Give Direction to Issue Clarificatory Circular [Read Order]")
₹84 Crore Released to NSEL Settlement Account: Bombay HC Quashes 2015 Proceedings Against 63 Moons [Read Order]
The Bombay High Court has permitted the transfer of ₹84 crore along with accrued interest lying in court deposit to the Settlement Account created under a Scheme of Arrangement approved by the...
![₹84 Crore Released to NSEL Settlement Account: Bombay HC Quashes 2015 Proceedings Against 63 Moons [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115316-2015-proceedings.webp "₹84 Crore Released to NSEL Settlement Account: Bombay HC Quashes 2015 Proceedings Against 63 Moons [Read Order]")
COVID Restrictions, Health Issues Not Sufficient to Condone Five-Year Delay in Filing ITR by NRI Senior Citizen: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court refused to condone a delay of almost five years in filing an Income Tax Return (ITR) by a senior citizen who is a Non-Resident Indian (NRI). The court said...
![COVID Restrictions, Health Issues Not Sufficient to Condone Five-Year Delay in Filing ITR by NRI Senior Citizen: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115294-covid-restriction-health-issues-sufficient-condone-five-year-delay-itr-nri-citizen-delhi-hc-taxscan.webp "COVID Restrictions, Health Issues Not Sufficient to Condone Five-Year Delay in Filing ITR by NRI Senior Citizen: Delhi HC [Read Order]")
![Centre Imposes ADD on Imports of Calcium Carbonate Filler Masterbatch from Vietnam [Read Notification]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115271-centre-imposes-add-imports-calcium-carbonate-filler-masterbatch-from-vietnam-taxscan.jfif "Centre Imposes ADD on Imports of Calcium Carbonate Filler Masterbatch from Vietnam [Read Notification]")
Centre Extends ADD on Imports of 2-Ethyl Hexanol from EU, Indonesia, Korea RP, Malaysia, Taiwan and USA [Read Notification]
The Finance Ministry's Revenue Department has released Notification No. 38/2025-Customs (ADD) on December 25, 2025. This extends the current anti-dumping duty on imports of 2-Ethyl Hexanol into...
![Centre Extends ADD on Imports of 2-Ethyl Hexanol from EU, Indonesia, Korea RP, Malaysia, Taiwan and USA [Read Notification]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115282-import.webp "Centre Extends ADD on Imports of 2-Ethyl Hexanol from EU, Indonesia, Korea RP, Malaysia, Taiwan and USA [Read Notification]")