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![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part VI]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112537-annual-tax-corporate-law-high-court-cases-digest-2025-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part VI]")
Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part VI]
This Annual Digest summarises all the High Court Tax and corporate law Decisions in 2025, as reported at Taxscan.in. Meta: Annual Digest...
![Rs.28 Lakh Addition under Business Income Unwarranted: ITAT allows Appeal as CIT(A) misses Capital Gain Rectification [Read Order]](https://images.taxscan.in/h-upload/2025/08/05/250x150_2073154-2060327-delay-in-filing-income-tax-appeal-income-tax-appeal-due-income-tax-appeal-taxscan.webp "Rs.28 Lakh Addition under Business Income Unwarranted: ITAT allows Appeal as CIT(A) misses Capital Gain Rectification [Read Order]")
![Price Incurred in Excess of FRP by Sugar Cooperatives for Sugar Cane Purchased Allowable as per Latest Amendment u/s 155(19): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Price-Incurred-in-Excess-of-FRP-Sugar-Cooperatives-for-Sugar-Cane-Purchased-Allowable-as-per-Latest-Amendment-ITAT-TAXSCAN.jpg "Price Incurred in Excess of FRP by Sugar Cooperatives for Sugar Cane Purchased Allowable as per Latest Amendment u/s 155(19): ITAT [Read Order]")
![No Deduction can be claimed if Bad Debt not written off: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/12/Deduction-Bad-Debt-Madras-High-Court-Taxscan.jpg "No Deduction can be claimed if Bad Debt not written off: Madras High Court [Read Judgment]")
![Interest Paid to Partner is Deductible if he is receiving Interest Income from Capital Contribution: ITAT Bengaluru [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Interest-Taxscan.jpg "Interest Paid to Partner is Deductible if he is receiving Interest Income from Capital Contribution: ITAT Bengaluru [Read Order]")
Showing Bad Debt as ‘Written Off’ in the Accounts is sufficient to Grant Deduction: ITAT Delhi [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal recently ruled that the assessee need not establish that the debt is irrevocable. While quashing the order of assessment, the division bench of the...
![Showing Bad Debt as ‘Written Off’ in the Accounts is sufficient to Grant Deduction: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Chandigarh-Taxscan.jpg "Showing Bad Debt as ‘Written Off’ in the Accounts is sufficient to Grant Deduction: ITAT Delhi [Read Order]")