![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIX]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117361-annual-income-tax-case-digest-itat-decisions-2025-part-xix-taxscan.jfif "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIX]")
Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIX]
This annual round-up analytically summarises the key Direct Tax-Income Tax rulings of the Income Tax Appellate Tribunal (ITAT) reported on...
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XVIII]](https://images.taxscan.in/h-upload/2026/01/03/250x150_2116982-annual-income-tax-case-digest-itat-decisions-2025-part-xviii-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XVIII]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLIV ]](https://images.taxscan.in/h-upload/2026/01/06/250x150_2117347-annual-tax-and-corporate-law-digest-2025-high-court-cases-part-xliv-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLIV ]")
![Corporate Law Case Digest: Key NCLT Rulings of 2025 [Part 3]](https://images.taxscan.in/h-upload/2026/01/07/250x150_2117518-nclt-case-digest-2025-taxscan.webp "Corporate Law Case Digest: Key NCLT Rulings of 2025 [Part 3]")
Electricity Supplied Ltd: Supreme Court Holds No Customs Duty Leviable on Electricity Supplied from SEZ to DTA [Read Order]
The Supreme court, in the matter of Adani Limited has ruled that no customs duty leviable on the electricity supplied from its Special Economic Zone ( SEZ ) unit to the Domestic Tariff Area ( DTA )....
![Electricity Supplied Ltd: Supreme Court Holds No Customs Duty Leviable on Electricity Supplied from SEZ to DTA [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117383-relief-adani-ltd-supreme-court.webp "Electricity Supplied Ltd: Supreme Court Holds No Customs Duty Leviable on Electricity Supplied from SEZ to DTA [Read Order]")
Client Code Modification in F&O Transactions Allegations Need Transaction-Level Proof: ITAT Remands ₹1.33 Cr Income Addition Matter [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) ruled that an argument for income escaping the net of taxation due to Client Code Modification (CCM) in futures and options transactions...
![Client Code Modification in F&O Transactions Allegations Need Transaction-Level Proof: ITAT Remands ₹1.33 Cr Income Addition Matter [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117276-client-code-modification-ccm-taxscan.webp "Client Code Modification in F&O Transactions Allegations Need Transaction-Level Proof: ITAT Remands ₹1.33 Cr Income Addition Matter [Read Order]")
Supreme Court classifies Imported Aluminium Shelves for Mushroom Cultivation as ‘Aluminium Structures’, Customs Duty Applies [Read Judgment]
The Supreme Court has classified the imported Aluminium Shelves as ‘Aluminium Structures’ by taking a different view from the decision of CESTAT, which treated it as ‘Agricultural machinery’. Justices...
![Supreme Court classifies Imported Aluminium Shelves for Mushroom Cultivation as ‘Aluminium Structures’, Customs Duty Applies [Read Judgment]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117381-supreme-court-classifies-imported-aluminium-shelves.webp "Supreme Court classifies Imported Aluminium Shelves for Mushroom Cultivation as ‘Aluminium Structures’, Customs Duty Applies [Read Judgment]")
![Corporate Law Case Digest: Key NCLT Rulings of 2025 [Part 2]](https://images.taxscan.in/h-upload/2026/01/09/500x300_2117990-nclt-case-digest-2025-part-2.webp "Corporate Law Case Digest: Key NCLT Rulings of 2025 [Part 2]")