![Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part III]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112806-annual-tax-corporate-law-supreme-court-cases-tax-law-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part III]")
Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part III]
This Annual Digest analytically summarises all the Supreme Court Decisions in 2025, as reported at Taxscan.in. Supreme Court Upholds 5% GST on ...
![Indian Currency is ‘Goods’ Under Customs Act, Seizure without issuing SCN within Six Months is Illegal: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/250x150_2112827-madras-hc-indian-currency-goods-customs-act-seizure-scn-illegal-taxscan.webp "Indian Currency is ‘Goods’ Under Customs Act, Seizure without issuing SCN within Six Months is Illegal: Madras HC [Read Order]")
![Service Tax Exemption under Notification cannot be denied due to delay in filing EXP-2 Return: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/250x150_2112747-service-tax-exemption-under-notification-cannot-denied-due-delay-filing-exp-2-return-cestat-taxscan.webp "Service Tax Exemption under Notification cannot be denied due to delay in filing EXP-2 Return: CESTAT [Read Order]")
![Excess S.80HHC Deduction can be Reopened Even if Original Order was Silent: Madras HC holds Reliance on Expl 2 to S. 142 Valid [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/250x150_2112735-madras-highcourt-taxscan.jfif "Excess S.80HHC Deduction can be Reopened Even if Original Order was Silent: Madras HC holds Reliance on Expl 2 to S. 142 Valid [Read Order]")
IPR Licensing Cannot be Treated as Franchise Service: CESTAT Grants Relief to Reckitt Benckiser [Read Order]
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has held that a mere licensing arrangement for the use of intellectual property rights cannot be reclassified as...
![IPR Licensing Cannot be Treated as Franchise Service: CESTAT Grants Relief to Reckitt Benckiser [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112838-ipr-licensing-treated-franchise-service-cestat-relief-reckitt-benckiser-taxscan.webp "IPR Licensing Cannot be Treated as Franchise Service: CESTAT Grants Relief to Reckitt Benckiser [Read Order]")
![NCLAT affirms NCLTs Power to Declare Fraudulent Transactions Void [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/500x300_2111085-nclat-nclt-fraudulant-transactions-void-taxscan.webp "NCLAT affirms NCLTs Power to Declare Fraudulent Transactions Void [Read Order]")
Statutory Dues Not in Approved Resolution Plan Stand Extinguished: CESTAT Dismisses Appeal, Ruling Dept. Participated in NCLT Proceedings [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed the revenue department’s appeal and held that statutory dues that are not included in an approved ...
![Statutory Dues Not in Approved Resolution Plan Stand Extinguished: CESTAT Dismisses Appeal, Ruling Dept. Participated in NCLT Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110539-approval-resolution-madras-hc-taxscan.webp "Statutory Dues Not in Approved Resolution Plan Stand Extinguished: CESTAT Dismisses Appeal, Ruling Dept. Participated in NCLT Proceedings [Read Order]")
‘Base Note’ from French Govt. is Not Incriminating Material for Income Tax Addition u/s 153A: Bombay HC [Read Order]
The Bombay High Court recently clarified that a “base note” received from the French Government under international information exchange arrangements does not constitute incriminating material for...
![‘Base Note’ from French Govt. is Not Incriminating Material for Income Tax Addition u/s 153A: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112715-bombay-hc-base-note-french-govt-incriminating-material-income-tax-addition-taxscan.webp "‘Base Note’ from French Govt. is Not Incriminating Material for Income Tax Addition u/s 153A: Bombay HC [Read Order]")
No Writ Jurisdiction against Private Commercial Banks: Kerala HC notes South Indian Bank not ‘State’ under Art. 12 [Read Order]
The Kerala High Court has held that a private commercial bank is not amenable to writ jurisdiction under Article 226 of the Constitution of India, noting that South Indian Bank being a private bank...
![No Writ Jurisdiction against Private Commercial Banks: Kerala HC notes South Indian Bank not ‘State’ under Art. 12 [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112790-writ-jurisdiction-private-commercial-banks-kerala-hc-south-indian-bank-state-under-art-12-taxscan.webp "No Writ Jurisdiction against Private Commercial Banks: Kerala HC notes South Indian Bank not ‘State’ under Art. 12 [Read Order]")
![Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part II]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112795-annual-tax-corporate-law-digest-2025-complete-supreme-court-cases-part-2-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part II]")