![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part X]](https://images.taxscan.in/h-upload/2025/12/20/2113471-annual-tax-corporate-law-digest-2025-complete-high-court-cases-part-x.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part X]")
Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part X]
This Annual Digest summarises all the High Court Tax and corporate law Decisions in 2025, as reported at Taxscan.in. Orissa HC Clarifies SC’s...
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XI]](https://images.taxscan.in/h-upload/2025/12/20/2113494-annual-tax-corporate-law-high-court-tax-digest-2025-high-court-cases-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XI]")
![PCIT can Sanction Income Tax Prosecution where Alleged Tax Evasion Exceeds ₹25 Lakh: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/21/2113624-pcit-sanction-income-tax-prosecution-alleged-tax-evasion-exceeds-delhi-hc.webp "PCIT can Sanction Income Tax Prosecution where Alleged Tax Evasion Exceeds ₹25 Lakh: Delhi HC [Read Order]")
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part VIII]](https://images.taxscan.in/h-upload/2025/12/20/2113404-annual-tax-corporate-law-digest-2025-complete-high-court-cases-part-viii-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part VIII]")
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part VII]](https://images.taxscan.in/h-upload/2025/12/20/2113392-high-court-part-11.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part VII]")
Depreciation on Leased Ethanol Buses cannot be Denied when Lease Income already Disclosed in P&L: ITAT Remands for Verification [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) ruled that depreciation on Ethanol Green buses cannot be denied to an assessee who has already disclosed the corresponding lease ...
![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/2025/12/20/2113432-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]
The Delhi High Court has dismissed an appeal filed by the Principal Commissioner ofIncome Tax (Central), Gurugram, affirming that the six‑year limit under Section 153C of the Income Tax Act, 1961,...
![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/2025/12/21/2113603-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]")
NCLT alone has Jurisdiction Over Personal Guarantor Insolvency when CIRP Is Pending: Bombay HC orders Transfer of Proceedings
The Bombay High Court held that insolvency proceedings against personal guarantors must be filed before, or transferred to, the National Company Law Tribunal (NCLT) when the corporate debtor is ...
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/2025/12/19/2113280-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/2025/12/21/2113585-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/2025/12/21/2113581-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]")