Annual Customs, Excise and Service Tax Case Digest: CESTAT Rulings 2025 (Part 5)
This article summarises all CESTAT orders published in the Taxscan.in. Relief to Shapoorji Pallonji: CESTAT rules Non-Filing of Forms A-1 &...
![Housing Society Not Liable to pay Income Tax if Members Paid Capital Gain: ITAT Remands for verification [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/250x150_2115691-itat-remands-for-verification-site-image.webp "Housing Society Not Liable to pay Income Tax if Members Paid Capital Gain: ITAT Remands for verification [Read Order]")
![Entire Purchase Amount cannot be Disallowed when Sales accepted and Stock Records maintained: ITAT restricts Bogus Purchase addition to 5% [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/250x150_2115681-entire-purchase-amount-cannot-be-disallowed-when-sales-accepted-and-stock-records-maintained-itat-restricts-bogus-purchase-addition-taxscan.webp "Entire Purchase Amount cannot be Disallowed when Sales accepted and Stock Records maintained: ITAT restricts Bogus Purchase addition to 5% [Read Order]")
![Income Tax Dept’s NFAC has Exclusive Power to issue Notice u/s 148: Punjab & Haryana HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/250x150_2115679-income-tax-depts-nfac-has-exclusive-power-to-issue-notice-us-148-punjab-haryana-hc-taxscan.webp "Income Tax Dept’s NFAC has Exclusive Power to issue Notice u/s 148: Punjab & Haryana HC [Read Order]")
S. 80P Benefits cannot be Denied to Registered Housing Society in absence of Cancellation by Registrar: ITAT Deletes Addition [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) ruled that the benefits under Section 80P cannot be denied to registered housing society as the registration was not cancelled by the ...
![S. 80P Benefits cannot be Denied to Registered Housing Society in absence of Cancellation by Registrar: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115696-benefits-cannot-denied-registered-housing-society-absence-cancellation-registrar-itat-deletes-addition-taxscan.webp "S. 80P Benefits cannot be Denied to Registered Housing Society in absence of Cancellation by Registrar: ITAT Deletes Addition [Read Order]")
![Assessments and Time Limits under Income Tax Act [New v/s Old Tax Act Series]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115718-assessments-time-limits-under-income-tax-act-taxscan.webp "Assessments and Time Limits under Income Tax Act [New v/s Old Tax Act Series]")
Each Assessment Year is Independent, Earlier Orders cannot be Basis for issuing Certificate u/s 197: Delhi HC [Read Order]
“It is a settled proposition of law that in taxation, each assessment year has to be seen on the basis of the facts applicable to that particular year” observed the Delhi High Court while ruling...
![Each Assessment Year is Independent, Earlier Orders cannot be Basis for issuing Certificate u/s 197: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115706-each-assessment-year-is-independent-earlier-orders-cannot-be-basis-for-issuing-certificate-us-197-delhi-hc-taxscan.webp "Each Assessment Year is Independent, Earlier Orders cannot be Basis for issuing Certificate u/s 197: Delhi HC [Read Order]")
Payments by Developer on Behalf of Housing Society Not Taxable as ‘Income from Other Sources’: ITAT [Read Order[
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) held that expenditures discharged by a re-developer for statutory fees and site infrastructure did not constitute "Income from other...
Unexplained Cash Credit Addition u/s 68 unsustainable as Advances from Associate Concern Accepted in Earlier Years: ITAT [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) dismissed the Revenue's appeal and held that the provision of Section 68 of the Income Tax Act was not applicable to money received in ...
![Unexplained Cash Credit Addition u/s 68 unsustainable as Advances from Associate Concern Accepted in Earlier Years: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115685-itat-kolkata-cash-credit-unexplained-cash-credit-cash-credit-addition-itat-ruling-itat-on-cash-credit-taxscan.webp "Unexplained Cash Credit Addition u/s 68 unsustainable as Advances from Associate Concern Accepted in Earlier Years: ITAT [Read Order]")
Breach of Mandatory Time Limits of Seven Days u/s 148A(b) and Three Months u/s 148 Invalidates Reassessment: ITAT [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) quashed a reassessment order. It was held that providing only three days to respond to a notice under Section 148A(b), as against the ...
![Breach of Mandatory Time Limits of Seven Days u/s 148A(b) and Three Months u/s 148 Invalidates Reassessment: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115717-breach-mandatory-time-limits-seven-days-taxscan.jfif "Breach of Mandatory Time Limits of Seven Days u/s 148A(b) and Three Months u/s 148 Invalidates Reassessment: ITAT [Read Order]")
IGST Refund on Zero-Rated Exports Not Income: ITAT Remands Matter for Limited Verification of Refund Ledger [Read Order]
The Mumbai Bench of the Income Tax AppellateTribunal (ITAT) ruled that IntegratedGoods and Services Tax (IGST) refunds on zero-rated exports should not be treated as taxable income, provided they...
![IGST Refund on Zero-Rated Exports Not Income: ITAT Remands Matter for Limited Verification of Refund Ledger [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115702-igst-refund-zero-rated-exports-not-income-itat-remands-matter-limited-verification-refund-ledger-taxscan.webp "IGST Refund on Zero-Rated Exports Not Income: ITAT Remands Matter for Limited Verification of Refund Ledger [Read Order]")