![Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part VIII]](https://images.taxscan.in/h-upload/2025/07/16/500x300_2064353-half-yearly-tax-digest-2025-supreme-court-high-court-cases-taxscan.webp "Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part VIII]")
Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part VIII]
This Half Yearly Digest analytically summarises all the Supreme Court and High Court Tax Decisions in the First Half of 2025, as reported at...
![Deduction Claim on Unpaid Ad-hoc Bonus from AY 1984-85: Bombay HC Quashes ₹12L Income Tax Penalty from 2002 ITAT Order citing Plausibility [Read Order]](https://images.taxscan.in/h-upload/2025/07/14/250x150_2063729-deduction-deduction-claim-deduction-claim-on-unpaid-ad-hoc-bonus-ad-hoc-bonus-taxscan.webp "Deduction Claim on Unpaid Ad-hoc Bonus from AY 1984-85: Bombay HC Quashes ₹12L Income Tax Penalty from 2002 ITAT Order citing Plausibility [Read Order]")
![S. 79 GST Recovery Notice issued to Bank without Prior Notice to Assessee void: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/10/250x150_2062308-section-79-gst-recovery-notice-gst-recovery-notice-recovery-notice-recovery-notice-issued-to-bank-taxscan.webp "S. 79 GST Recovery Notice issued to Bank without Prior Notice to Assessee void: Bombay HC [Read Order]")
![Tax Rebate u/s 87A Denied Due to Omission in Original Return: ITAT Allows Rebate Claimed through Revised Return [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/250x150_2058410-tax-rebate.webp "Tax Rebate u/s 87A Denied Due to Omission in Original Return: ITAT Allows Rebate Claimed through Revised Return [Read Order]")
![Supreme Court & High Courts Weekly Round-up [June 14th to June 21st, 2025]](https://images.taxscan.in/h-upload/2025/06/23/250x150_2053140-supreme-court-high-courts-weekly-round-up-taxscan.webp "Supreme Court & High Courts Weekly Round-up [June 14th to June 21st, 2025]")
Can Businesses Get Cash Refunds for Transitional CENVAT Credit Reversals? Supreme Court to Decide [Read Judgement]
The Supreme Court of India is set to examine whether the reversed transitional CENVAT credit, which was previously carried forward under GST, can be refunded in cash, following an appeal filed by...
![Can Businesses Get Cash Refunds for Transitional CENVAT Credit Reversals? Supreme Court to Decide [Read Judgement]](https://images.taxscan.in/h-upload/2025/06/21/500x300_2051856-businesses-get-cash-refunds-cash-refunds-cash-refunds-for-transitional-cenvat-credit-taxscan.webp "Can Businesses Get Cash Refunds for Transitional CENVAT Credit Reversals? Supreme Court to Decide [Read Judgement]")
Design & Engineering Services to Foreign Entities Are Zero-Rated Supplies: Bombay HC Allows Refund of Unutilized ITC u/s 54 of CGST Act [Read Order]
The Bombay High Court ruled that engineering and design services provided to foreign organizations are zero-rated supplies and allowed the assessee to a reimbursement of any unutilized the ITC...
![Design & Engineering Services to Foreign Entities Are Zero-Rated Supplies: Bombay HC Allows Refund of Unutilized ITC u/s 54 of CGST Act [Read Order]](https://images.taxscan.in/h-upload/2025/06/21/500x300_2051708-bombay-hc-desig-engineering-services-foreign-entities-itc-taxscan.webp "Design & Engineering Services to Foreign Entities Are Zero-Rated Supplies: Bombay HC Allows Refund of Unutilized ITC u/s 54 of CGST Act [Read Order]")
Bombay HC directs Income Tax Commissioner to decide Royalty on Payment for Transponder Services [Read Order]
In a decision affecting how payments for satellite transponder services are taxed, the BombayHigh Court has ordered the Income Tax Commissioner (Appeals) to closely examine whether fees paid for...
![Bombay HC directs Income Tax Commissioner to decide Royalty on Payment for Transponder Services [Read Order]](https://images.taxscan.in/h-upload/2025/06/20/500x300_2051157-bombay-hc-bombay-hc-directs-income-tax-commissioner-income-tax-commissioner-taxscan.webp "Bombay HC directs Income Tax Commissioner to decide Royalty on Payment for Transponder Services [Read Order]")
Claim of Breach under Article 265 cannot be from a interlocutory order by Assessing Officer: Bombay HC [Read Order]
The Bombay High Court held that a claim of breach of Article 265 of the constitution cannot be alleged or sustained based upon a preliminary, prima facie, or interlocutory order and not a final...
![Claim of Breach under Article 265 cannot be from a interlocutory order by Assessing Officer: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/20/500x300_2050885-bombay-hc-forum-conveniens-doctrine-dismiss-trustcaps-income-tax-matter-cause-of-action-at-kolkata-taxscan.webp "Claim of Breach under Article 265 cannot be from a interlocutory order by Assessing Officer: Bombay HC [Read Order]")
Relief to Mahindra & Mahindra Ltd, AO Has No Jurisdiction to Alter Net Profit in P & L Account Except Under S. 115J of Income Tax Act: Bombay HC [Read Order]
In a ruling in favour of Mahindra & Mahindra Ltd, the Bombay High Court stated that assessing officer do not have the jurisdiction to go behind net profit in profit and loss (P&L)account...
![Relief to Mahindra & Mahindra Ltd, AO Has No Jurisdiction to Alter Net Profit in P & L Account Except Under S. 115J of Income Tax Act: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/20/500x300_2050839-mba-vacancy-at-mahindra-mba-vacancy-mahindra-taxscan-1.webp "Relief to Mahindra & Mahindra Ltd, AO Has No Jurisdiction to Alter Net Profit in P & L Account Except Under S. 115J of Income Tax Act: Bombay HC [Read Order]")
Cash Credit Account Not Attachable u/s 83 of MGST Act as It Is Not Account Holder's Property: Bombay HC [Read Order]
The High Court of Bombay held that a cash credit account is not the property of the account holder and therefore cannot be provisionally attached under Section 83 of the Maharashtra Goods and ...
![Cash Credit Account Not Attachable u/s 83 of MGST Act as It Is Not Account Holders Property: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/500x300_2050080-cash-credit-cash-credit-account-account-not-attachable-taxscan.webp "Cash Credit Account Not Attachable u/s 83 of MGST Act as It Is Not Account Holders Property: Bombay HC [Read Order]")
“Proceedings to Reopen Assessment not akin to Review Proceedings”: Bombay HC quashes Delayed Reopening due to Change of Opinion [Read Order]
The Bombay HighCourt, in yet another instance has underscored the requisite jurisdictional parameters to be satisfied by the Income Tax Department to effectuate reopening of an income tax assessment...
![“Proceedings to Reopen Assessment not akin to Review Proceedings”: Bombay HC quashes Delayed Reopening due to Change of Opinion [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/500x300_2050069-assessment-bombay-high-court-bombay-hc-quashes-taxscan.webp "“Proceedings to Reopen Assessment not akin to Review Proceedings”: Bombay HC quashes Delayed Reopening due to Change of Opinion [Read Order]")