Annual Corporate Law Case Digests : NCLAT Rulings of 2025 (Part 9)
ICICI Bank's Status as Secured Creditor Upheld: NCLAT Sets Aside NCLT Order Directing Release of Fixed Deposit Collateral ICICI Bank Lt vs Resolution...
![Breach of Mandatory Time Limits of Seven Days u/s 148A(b) and Three Months u/s 148 Invalidates Reassessment: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/250x150_2115717-breach-mandatory-time-limits-seven-days-taxscan.jfif "Breach of Mandatory Time Limits of Seven Days u/s 148A(b) and Three Months u/s 148 Invalidates Reassessment: ITAT [Read Order]")
![Assessment Void Without Jurisdictional 143(2) Notice: ITAT Quashes ₹1.11 Cr Share Premium Addition u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/250x150_2114754-assessment-void-without-jurisdictional-1432-notice-taxscan.jfif "Assessment Void Without Jurisdictional 143(2) Notice: ITAT Quashes ₹1.11 Cr Share Premium Addition u/s 68 [Read Order]")
![Insufficient Proof of Clandestine Removal: CESTAT Sets Aside Excise Duty Demand as Department Fails to Supply Seized Documents [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/250x150_2112362-insufficient-proof-clandestine-removal-cestat-sets-aside-excise-duty-demand-department-fails-supply-seized-documents-taxscan.webp "Insufficient Proof of Clandestine Removal: CESTAT Sets Aside Excise Duty Demand as Department Fails to Supply Seized Documents [Read Order]")
Relief for SAIL: CESTAT Sets Aside Excise Duty Demand on Inter-Unit Transfers Due to Revenue Neutrality [Read Order]
The Kolkata Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) recently ruled in favor of Steel Authority of India Limited (SAIL), setting aside the excise duty demand of ₹13.02 crore...
![Relief for SAIL: CESTAT Sets Aside Excise Duty Demand on Inter-Unit Transfers Due to Revenue Neutrality [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/SAIL-Relief-CESTAT.png "Relief for SAIL: CESTAT Sets Aside Excise Duty Demand on Inter-Unit Transfers Due to Revenue Neutrality [Read Order]")
Excise Exemption cannot be Entirely Denied When Packaging Materials are Partially Used for Traded Goods: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that excise exemption on captively consumed packaging materials cannot be entirely denied when some portion...
![Excise Exemption cannot be Entirely Denied When Packaging Materials are Partially Used for Traded Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Excise-Exemption-Excise-Entirely-Denied-Packaging-Materials-Traded-Goods-Partially-Used-for-Traded-Goods-CESTAT-taxscan.jpg "Excise Exemption cannot be Entirely Denied When Packaging Materials are Partially Used for Traded Goods: CESTAT [Read Order]")
Genuineness of ₹2.06 Crore Share Capital Received: ITAT Upholds CIT(A) Decision, Deletes Addition u/s 68 [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the Commissioner of Income Tax(Appeals)[CIT(A)] decision, confirming the genuineness of ₹2.06 crore share capital received, and...
![Genuineness of ₹2.06 Crore Share Capital Received: ITAT Upholds CIT(A) Decision, Deletes Addition u/s 68 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Genuineness-Share-Capital-Share-Capital-Received-ITAT-ITAT-Upholds-CITA-Decision-CITA-Deletes-Addition-taxscan.jpg "Genuineness of ₹2.06 Crore Share Capital Received: ITAT Upholds CIT(A) Decision, Deletes Addition u/s 68 [Read Order]")
![ITAT Remands Case to AO for Fresh Order Due to Lack of Opportunity to Present Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Remands-Case-Remands-Case-Remands-Case-AO-for-Fresh-Order-Lack-of-Opportunity-Present-Evidence-Evidence-taxscan.jpg "ITAT Remands Case to AO for Fresh Order Due to Lack of Opportunity to Present Evidence [Read Order]")
![Cessation of Liabilities u/s 41(1): ITAT Upholds Deletion of Additions by CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Cessation-of-Liabilities-Cessation-of-Liabilities-Section-411-ITAT-ITAT-Upholds-Deletion-of-Additions-CITA-Deletion-of-Additions-by-CITA-taxscan.jpg "Cessation of Liabilities u/s 41(1): ITAT Upholds Deletion of Additions by CIT(A) [Read Order]")
![Income Tax Annual Digest 2024: ITAT Cases [Part 21]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Annual-Digest-2024-Income-Tax-Annual-Digest-2024-ITAT-ITAT-Cases-Part-21-taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 21]")