![‘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/2025/12/17/2112715-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]")
‘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...
![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/2025/12/17/2112790-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/2025/12/17/2112795-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]")
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part II]](https://images.taxscan.in/h-upload/2025/12/16/2112535-annual-tax-corporate-law-digest-2025-complete-high-court-cases-part-ii-taxcsan.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part II]")
![S. 153D Approvals Granted to 30+ Cases within Hours by Income Tax Dept: Bombay Slams ‘Casual’ Revenue Approach [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/2112778-income-tax-casual-revenue-approach-taxscan.jfif "S. 153D Approvals Granted to 30+ Cases within Hours by Income Tax Dept: Bombay Slams ‘Casual’ Revenue Approach [Read Order]")
FinMin Notifies Reallocation of Jurisdiction among Debt Recovery Tribunals in West Bengal and Andaman & Nicobar Islands [Read Order]
The Ministry of Finance, Government of India, has issued a Notification dated December 16, 2025, announcing a reallocation of territorial jurisdiction among Debt Recovery Tribunals (DRTs) in West...
![FinMin Notifies Reallocation of Jurisdiction among Debt Recovery Tribunals in West Bengal and Andaman & Nicobar Islands [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/2112764-finmin-reallocation-jurisdiction-debt-recovery-tribunals-west-bengal-andaman-and-nicobar-islands-taxscan.webp "FinMin Notifies Reallocation of Jurisdiction among Debt Recovery Tribunals in West Bengal and Andaman & Nicobar Islands [Read Order]")
![Transporter’s Tax Payment Bars Reverse Charge Liability: CESTAT Drops Double Taxation [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/2112799-transporters-tax-payment-bars-reverse-charge-liability-cestat-drops-double-taxation-taxscan.webp "Transporter’s Tax Payment Bars Reverse Charge Liability: CESTAT Drops Double Taxation [Read Order]")
Swachh Bharat Cess Refund Clarified: CESTAT Favors Genpact, Cites No Time-Bar on Export Proceeds [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Chandigarh (CESTAT), has set aside the rejection of a large refund claim involving Swachh Bharat Cess and other input services, holding that...
![Swachh Bharat Cess Refund Clarified: CESTAT Favors Genpact, Cites No Time-Bar on Export Proceeds [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/2112782-swachh-bharat-cess-refund-clarified-cestat-favors-genpact-cites-no-time-bar-export-proceeds-taxscan.webp "Swachh Bharat Cess Refund Clarified: CESTAT Favors Genpact, Cites No Time-Bar on Export Proceeds [Read Order]")
GST Return Filing u/s 16(5) Timeline Makes S 16(4) Time Bar Lose Significance: Kerala HC Orders Reconsideration of ITC Claim [Read Order]
The Kerala High Court in a recent case has ruled that the statutory timeline introduced under Section 16(5) of the CentralGoods and Services Tax Act (CGST) overrides the earlier time restriction...
![GST Return Filing u/s 16(5) Timeline Makes S 16(4) Time Bar Lose Significance: Kerala HC Orders Reconsideration of ITC Claim [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/2112776-gst-return-filing-timeline-time-bar-lose-significance-kerala-hc-orders-reconsideration-itc-claim-taxscan.webp "GST Return Filing u/s 16(5) Timeline Makes S 16(4) Time Bar Lose Significance: Kerala HC Orders Reconsideration of ITC Claim [Read Order]")
Sale of Trade Mark of Indian Brand ‘Crocin’ to UK Entity Qualifies as Export under CST Act, No Sales Tax Payable: Bombay HC [Read Order]
The Bombay High Court has held that the sale of the trademark ‘Crocin’ by an Indian company to a UK-based entity qualifies as a sale in the course of export under Section 5(1) of the Central Sales...
![Sale of Trade Mark of Indian Brand ‘Crocin’ to UK Entity Qualifies as Export under CST Act, No Sales Tax Payable: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/2112753-sale-trade-mark-indian-brand-crocin-uk-qualifies-export-cst-act-sales-tax-payable-bombay-hc-taxscan.webp "Sale of Trade Mark of Indian Brand ‘Crocin’ to UK Entity Qualifies as Export under CST Act, No Sales Tax Payable: Bombay HC [Read Order]")
PMLA Attachment Lapses after 180 Days, No COVID Relaxation for ED: Bombay HC quashes attachment against Chartered Accountant [Read Order]
In a very recent ruling, the Bombay High Court has held that a provisional attachment order under the Prevention of Money Laundering Act, 2002 ( PMLA ) automatically lapses after 180 days, and that...
![PMLA Attachment Lapses after 180 Days, No COVID Relaxation for ED: Bombay HC quashes attachment against Chartered Accountant [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/2112762-pmla-attachment-bombay-hc-covid-taxscan.jfif "PMLA Attachment Lapses after 180 Days, No COVID Relaxation for ED: Bombay HC quashes attachment against Chartered Accountant [Read Order]")
18% GST on Carbonated Drinks (Aerated Water) Supplied as Part of Restaurant Service: AAR cites ‘Composite Nature’ [Read Order]
The West Bengal Authority for Advance Ruling (AAR) has held that the supply of carbonated drinks, including aerated water, when provided within the premises of the restaurant, as part of restaurant...
![18% GST on Carbonated Drinks (Aerated Water) Supplied as Part of Restaurant Service: AAR cites ‘Composite Nature’ [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/2112755-18-gst-carbonated-drinks-supplied-part-restaurant-service-aar-cites-composite-nature-taxscan.webp "18% GST on Carbonated Drinks (Aerated Water) Supplied as Part of Restaurant Service: AAR cites ‘Composite Nature’ [Read Order]")