Annual Customs, Excise and Service Tax Case Digest: CESTAT Rulings 2025 (Part 22)
This article summarises all CESTAT orders published in the Taxscan.in. Trading is Not a Service under Cenvat Credit Rules: CESTAT Remands Appeal...
![Delayed Income Tax TDS Deposit Does Not Extinguish Criminal Liability, Managing Director Must Face Trial: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/250x150_2118042-delayed-income-tax-tds-deposit-does-extinguish-criminal-liability-managing-director-must-face-trial-delhi-hc-taxscan.webp "Delayed Income Tax TDS Deposit Does Not Extinguish Criminal Liability, Managing Director Must Face Trial: Delhi HC [Read Order]")
![NCLAT Upholds Dismissal of Share Restoration Claim, Holds MoU Based ₹11 Cr Loan Dispute not Maintainable [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/250x150_2118033-nclat-upholds-dismissal-share-restoration-claim-holds-mou-loan-dispute-maintainable-taxscan.webp "NCLAT Upholds Dismissal of Share Restoration Claim, Holds MoU Based ₹11 Cr Loan Dispute not Maintainable [Read Order]")
ITR E-Filing Mandatory for Companies from May 2007: Madras HC Denies S. 80-IC Deduction to Gemini Communication Ltd [Read Order]
The Madras High Court held that the companies had to file the income tax returns digitally from May 15, 2007. The court has upheld the decision to deny the deduction under Section 80IC to assessee. ...
![ITR E-Filing Mandatory for Companies from May 2007: Madras HC Denies S. 80-IC Deduction to Gemini Communication Ltd [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/500x300_2117976-itr-e-filing-mandatory-companies-f-may-2007-madras-hc-deduction-gemini-communication-ltd-taxscan.webp "ITR E-Filing Mandatory for Companies from May 2007: Madras HC Denies S. 80-IC Deduction to Gemini Communication Ltd [Read Order]")
DGFT Introduces Interest Subvention to Reduce Cost of Pre and Post-Shipment Export Credit for MSMEs [Read Notification]
The Directorate General of Foreign Trade (DGFT) has launched an Interest Subvention scheme for Pre and Post-Shipment Export Credit under the Export Promotion Mission (EPM) - NIRYAT PROTHSAHAN, to...
![DGFT Introduces Interest Subvention to Reduce Cost of Pre and Post-Shipment Export Credit for MSMEs [Read Notification]](https://images.taxscan.in/h-upload/2026/01/07/500x300_2117627-dgft-introduces-interest-subvention-reduce-cost-pre-post-shipment-export-credit-msmes-taxscan.webp "DGFT Introduces Interest Subvention to Reduce Cost of Pre and Post-Shipment Export Credit for MSMEs [Read Notification]")
Supreme Court Upholds ITAT Order Restoring Income Tax Appeal Despite Pending Settlement Proceedings [Read Order]
The Supreme Court has upheld the order of the Income Tax Appellate Tribunal (ITAT) restoring an income tax appeal even though settlement proceedings before the Income Tax Settlement Commission were...
![Supreme Court Upholds ITAT Order Restoring Income Tax Appeal Despite Pending Settlement Proceedings [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/500x300_2117981-supreme-court-upholds-itat-order-restoring-income-tax-appeal.webp "Supreme Court Upholds ITAT Order Restoring Income Tax Appeal Despite Pending Settlement Proceedings [Read Order]")
Mere Change in Head of Loss Does Not Constitute Under-Reporting u/s 270A: ITAT Deletes ₹15.19 Cr Penalty [Read Order]
The Income Tax Appellate Tribunal, Mumbai Bench (ITAT), held that a mere change in the head under which a loss is classified cannot be treated as under-reporting of income for the purpose of...
![Mere Change in Head of Loss Does Not Constitute Under-Reporting u/s 270A: ITAT Deletes ₹15.19 Cr Penalty [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117857-mere-change-head-loss-does-not-constitute-taxscan.jfif "Mere Change in Head of Loss Does Not Constitute Under-Reporting u/s 270A: ITAT Deletes ₹15.19 Cr Penalty [Read Order]")