![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXVI]](https://images.taxscan.in/h-upload/2025/12/30/2115984-high-court-part-xxxvi-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXVI]")
Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXVI]
GST Liability Cannot Be Deferred Due to Non-Reimbursement by Government Department: Madras High Court Allows Installment Relief to Contractor ...
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXV]](https://images.taxscan.in/h-upload/2025/12/31/2116139-annual-tax-and-corporate-law-digest-2025-high-court-cases-part-xxxv-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXV]")
![Centre Amends Insurance Foreign Investment Rules, Removes ‘Total Foreign Investment’ Concept [Read Notification]](https://images.taxscan.in/h-upload/2025/12/31/2116192-centre-amends-insurance-foreign-investment-rules-removes-total-foreign-investment-concept-taxscan.webp "Centre Amends Insurance Foreign Investment Rules, Removes ‘Total Foreign Investment’ Concept [Read Notification]")
![FinMin Updates Customs Tariff Values for Silver, Other Goods Remain Unchanged [Read Notification]](https://images.taxscan.in/h-upload/2025/12/31/2116190-finmin-updates-customs-tariff-values-for-silver-taxscan.jfif "FinMin Updates Customs Tariff Values for Silver, Other Goods Remain Unchanged [Read Notification]")
![Late Fee for Belated TDS Returns prior to 01.06.2015 invalid in absence of enabling Provision u/s 200A: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/2116123-late-fee-for-belated-tds-returns-itat-taxscan.jfif "Late Fee for Belated TDS Returns prior to 01.06.2015 invalid in absence of enabling Provision u/s 200A: ITAT [Read Order]")
Assessment Order Passed on Same Date as S.151A Modified via Notification: ITAT quashes order for lack of jurisdiction [Read Order]
The Guwahati Bench of the Income Tax Appellate Tribunal (ITAT) quashed a reassessment order and held that the NFAC lacked the authority to frame an assessment on March 29, 2022, the very same day...
![Assessment Order Passed on Same Date as S.151A Modified via Notification: ITAT quashes order for lack of jurisdiction [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/2116129-assessment-order-lack-of-jurisdiction-taxscan.webp "Assessment Order Passed on Same Date as S.151A Modified via Notification: ITAT quashes order for lack of jurisdiction [Read Order]")
On-Money Addition Unsustainable for Post-Search Property Purchase: ITAT Deletes ₹23 Lakh Unexplained Investment Addition [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) deleted the ₹23 lakh addition made under Section 69 of the Income Tax Act, 1961 as unexplained investment in a post-search property...
![On-Money Addition Unsustainable for Post-Search Property Purchase: ITAT Deletes ₹23 Lakh Unexplained Investment Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/2116174-on-money-addition-unsustainable-post-search-property-purchase-itat-deletes-23-lakh-unexplained-investment-addition-taxscan.webp "On-Money Addition Unsustainable for Post-Search Property Purchase: ITAT Deletes ₹23 Lakh Unexplained Investment Addition [Read Order]")
Reassessment based on casual Non-Application of Mind and borrowed Satisfaction: ITAT Quashes Proceedings [Read Order]
The Guwahati Bench of the Income Tax Appellate Tribunal (ITAT) held that the AO had reopened the case with a "complete non-application of mind," relying on "borrowed satisfaction" from an...
![Reassessment based on casual Non-Application of Mind and borrowed Satisfaction: ITAT Quashes Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/2116121-reassessment-itat-taxscan.jfif "Reassessment based on casual Non-Application of Mind and borrowed Satisfaction: ITAT Quashes Proceedings [Read Order]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXIV]](https://images.taxscan.in/h-upload/2025/12/31/2116151-annual-tax-and-corporate-law-digest-2025-taxscan.jfif "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXIV]")
SIM Cards, Recharge Coupons, VAS Not ‘Goods’ Under KVAT Act: Kerala HC Quashes Assessment Order Against Airtel [Read Order]
The Kerala High Court in a recent case has provided relief to Airtel by holding that sim cards, recharge coupons, and value-added services (towards SMS, ringtones, download music etc.) are not...
![SIM Cards, Recharge Coupons, VAS Not ‘Goods’ Under KVAT Act: Kerala HC Quashes Assessment Order Against Airtel [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/2116125-kerala-high-court-airtel-sim-cards-recharge-coupons-sim-cards-vat-kerala-hc-airtel-taxscan.webp "SIM Cards, Recharge Coupons, VAS Not ‘Goods’ Under KVAT Act: Kerala HC Quashes Assessment Order Against Airtel [Read Order]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXIII]](https://images.taxscan.in/h-upload/2025/12/31/2116110-annual-tax-and-corporate-law-digest-2025-high-court-cases-taxscan.jfif "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXIII]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXII]](https://images.taxscan.in/h-upload/2025/12/30/2115931-high-court-part-xxxii-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXII]")