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![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXVIII] Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXVIII]](https://images.taxscan.in/h-upload/2025/12/30/500x300_2115994-supreme-court-part-xxxviii.webp)
Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXVIII]
This Annual Digest analytically summarises all the High Court Tax and corporate law Decisions in 2025, as reported at Taxscan.in. GST Hearing...


![Transfer Pricing Dispute: Delhi HC Refuses to Condone Income Tax Department’s 1285-Day Delay in Re-Filing Appeal [Read Order] Transfer Pricing Dispute: Delhi HC Refuses to Condone Income Tax Department’s 1285-Day Delay in Re-Filing Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/250x150_2115842-delhi-high-court-condone-income-tax-department-condonation-of-delay-condonation-condonation-delay-taxscan.webp)
![Each Assessment Year is Independent, Earlier Orders cannot be Basis for issuing Certificate u/s 197: Delhi HC [Read Order] Each Assessment Year is Independent, Earlier Orders cannot be Basis for issuing Certificate u/s 197: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/250x150_2115706-each-assessment-year-is-independent-earlier-orders-cannot-be-basis-for-issuing-certificate-us-197-delhi-hc-taxscan.webp)
![ITAT Penalty Confirmation Not Mandatory for Criminal Prosecution in High-Value Income Tax Evasion Cases: Delhi HC [Read Order] ITAT Penalty Confirmation Not Mandatory for Criminal Prosecution in High-Value Income Tax Evasion Cases: Delhi HC [Read Order]](/images/placeholder.jpg)
![Draft Income Tax Assessment u/s 144C Issued Post-Amalgamation Invalid: Delhi HC Permits Fresh Action Against SMS India [Read Order] Draft Income Tax Assessment u/s 144C Issued Post-Amalgamation Invalid: Delhi HC Permits Fresh Action Against SMS India [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/250x150_2113152-draft-income-tax-assessment-144c-issued-post-amalgamation-invalid-delhi-hc-permits-fresh-action-against-sms-india-taxscan.webp)
![Foreign Exchange Fluctuation Linked to International Transactions is Operating in Nature: Delhi HC Reaffirms [Read Order] Foreign Exchange Fluctuation Linked to International Transactions is Operating in Nature: Delhi HC Reaffirms [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/500x300_2113040-delhi-hc-foreign-exchange-fluctuation-international-transactions-taxscan.webp)
![No Reassessment under Income Tax Act on Identical Issue: Delhi HC Quashes Order Against Logix Heights [Read Order] No Reassessment under Income Tax Act on Identical Issue: Delhi HC Quashes Order Against Logix Heights [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_2103433-no-reassessment-income-tax-act-identical-issue-delhi-hc-logix-heights-taxscan.webp)
![Delhi HC Reaffirms 10-Year Limit u/s 153C, Quashes Income Tax Notices [Read Order] Delhi HC Reaffirms 10-Year Limit u/s 153C, Quashes Income Tax Notices [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_2103430-delhi-hc-income-tax-notices-income-tax-delhi-hc-reaffirms-income-tax-notices-quashes-taxscan.webp)
![Delhi HC Sets aside Income Tax Reassessment Notice against Michael and Susan Dell Foundation [Read Order] Delhi HC Sets aside Income Tax Reassessment Notice against Michael and Susan Dell Foundation [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102743-delhi-hc-sets-income-tax-reassessment-notice-michael-susan-dell-foundation-taxscan.webp)
![Delhi HC Sets Aside ITAT Order, Holds Fit Case Statement Sufficient for Valid Approval u/s 151 of Income Tax Act [Read Order] Delhi HC Sets Aside ITAT Order, Holds Fit Case Statement Sufficient for Valid Approval u/s 151 of Income Tax Act [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/500x300_2102463-delhi-hc-itat-itat-order-section-151-of-income-tax-act-income-tax-act-taxscan-.webp)
![Delhi HC sets aside Time-Barred Income Tax Order against Hyundai Rotem [Read Order] Delhi HC sets aside Time-Barred Income Tax Order against Hyundai Rotem [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101797-hyundai-rotem-taxscan.webp)