![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part VII]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113392-high-court-part-11.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part VII]")
Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part VII]
This Annual Digest summarises all the High Court Tax and corporate law Decisions in 2025, as reported at Taxscan.in. Ayurvedic Treatment...
![Depreciation on Leased Ethanol Buses cannot be Denied when Lease Income already Disclosed in P&L: ITAT Remands for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/250x150_2113432-depreciation-leased-ethanol-buses-denied-lease-income-disclosed-p-and-l-itat-remands-verification-taxscan.webp "Depreciation on Leased Ethanol Buses cannot be Denied when Lease Income already Disclosed in P&L: ITAT Remands for Verification [Read Order]")
![Delhi HC Rules Six‑Year Limit u/s 153C Runs From Handing Over of Seized Documents to AO, Not Search Date [Read Order]](https://images.taxscan.in/h-upload/2025/12/21/250x150_2113603-delhi-hc-rules-us-153c-runs-handing-over-seized-documents-taxscan.webp "Delhi HC Rules Six‑Year Limit u/s 153C Runs From Handing Over of Seized Documents to AO, Not Search Date [Read Order]")
Centre Notifies NOIDA’s Income as Exempt u/s 10(46) of IT Act With Retrospective Effect, Relief Issued in Compliance With Delhi HC Order [Read Order]
The Central Board of Direct Taxes (CBDT) issued Notification No. 171/2025, granting income tax exemption to the New Okhla Industrial Development Authority (NOIDA) under Section 10(46) of the...
![Centre Notifies NOIDA’s Income as Exempt u/s 10(46) of IT Act With Retrospective Effect, Relief Issued in Compliance With Delhi HC Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113280-centre-notifies-noida-income-exempt-of-it-act-with-retrospective-effect-relief-issued-compliance-with-delhi-hc-order-taxscan.webp "Centre Notifies NOIDA’s Income as Exempt u/s 10(46) of IT Act With Retrospective Effect, Relief Issued in Compliance With Delhi HC Order [Read Order]")
[BREAKING] Income of the Association of Persons (Syndicates) cannot be clubbed with Members': Supreme Court
The Supreme Court of India has upheld the decision of the Madhya Pradesh High Court, ITAT and CIT(A) observing that income earned by an Association of Persons (AOP) or syndicate cannot be directly...
![[BREAKING] Income of the Association of Persons (Syndicates) cannot be clubbed with Members: Supreme Court](https://images.taxscan.in/h-upload/2025/12/21/500x300_2113585-income-association-persons-syndicates-clubbed-members-supreme-court-taxscan.webp "[BREAKING] Income of the Association of Persons (Syndicates) cannot be clubbed with Members: Supreme Court")
![GST Demands for Pre‑Resolution Periods Extinguished Once Plan Approved: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/21/500x300_2113581-gst-demands-for-preresolution-periods-extinguished-approved-delhi-hc-taxscan.webp "GST Demands for Pre‑Resolution Periods Extinguished Once Plan Approved: Delhi HC [Read Order]")
Customs Cannot Withhold Provisional Release of Used Highly Specialised Equipment in Absence of Centralised Monitoring: CESTAT [Read Order]
TheKolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal(CESTAT) ruled that Customs authorities cannot withhold provisional release of used highly specialised equipment merely due...
![Customs Cannot Withhold Provisional Release of Used Highly Specialised Equipment in Absence of Centralised Monitoring: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113424-customs-cannot-withhold-provisional-release-highly-specialised-equipment-absence-centralised-monitoring-cestat-taxscan.webp "Customs Cannot Withhold Provisional Release of Used Highly Specialised Equipment in Absence of Centralised Monitoring: CESTAT [Read Order]")
P&H HC upholds Transfer of Assessment From Chandigarh to Goa u/s 127 of Income Tax Act, Citing Efficient Tax Collection and Public Interest [Read Order]
The Punjab and Haryana High Court has upheld the order of the Principal Commissioner ofIncome Tax (PCIT), Chandigarh‑I, transferring the assessment jurisdiction of the petitioner from Chandigarh to...
![P&H HC upholds Transfer of Assessment From Chandigarh to Goa u/s 127 of Income Tax Act, Citing Efficient Tax Collection and Public Interest [Read Order]](https://images.taxscan.in/h-upload/2025/12/21/500x300_2113577-ph-hc-assessment-chandigarh-goa-us-127-of-income-tax-act-tax-collection-public-interest-txn.webp "P&H HC upholds Transfer of Assessment From Chandigarh to Goa u/s 127 of Income Tax Act, Citing Efficient Tax Collection and Public Interest [Read Order]")
Suspended Directors Have No Right to Valuation Reports Rejected by COC u/s 24 of IBC: NCLAT [Read Order]
The Principal Bench of the National Company Law Appellate Tribunal (NCLAT), New Delhi, ruled that suspended directors of a corporate debtor cannot demand access to valuation reports rejected by the...
![Suspended Directors Have No Right to Valuation Reports Rejected by COC u/s 24 of IBC: NCLAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/500x300_2111901-suspended-directors-no-right-valuation-reports-rejected-coc-ibc-nclat-taxscan.webp "Suspended Directors Have No Right to Valuation Reports Rejected by COC u/s 24 of IBC: NCLAT [Read Order]")
Income Tax Hearing Date cannot be Advanced without Intimating Assessee: Orissa HC sets aside Order rejecting S. 154 Application [Read Order]
The Orissa High Court has held that an income tax authority cannot advance a scheduled hearing date and pass an adverse order without duly informing the assessee, as such action violates the...
![Income Tax Hearing Date cannot be Advanced without Intimating Assessee: Orissa HC sets aside Order rejecting S. 154 Application [Read Order]](https://images.taxscan.in/h-upload/2025/12/21/500x300_2113574-income-tax-hearing-intimating-assessee-orissa-hc-order-rejecting-s-154-application-taxscan.webp "Income Tax Hearing Date cannot be Advanced without Intimating Assessee: Orissa HC sets aside Order rejecting S. 154 Application [Read Order]")