![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XVI]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115245-annual-income-tax-case-digest-itat-decisions-2025-part-xvi-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XVI]")
Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XVI]
This annual round-up analytically summarizes the key Direct Tax-Income Tax rulings of the Income Tax Appellate Tribunal (ITAT) reported on Taxscan.in...
![Special Allowances - Exemptions and Taxability Under Income Tax Act [Old vs New Tax Act Series]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115348-income-tax-act-2025.webp "Special Allowances - Exemptions and Taxability Under Income Tax Act [Old vs New Tax Act Series]")
High Bouquet Spirit Taxable at 12.5% u/s 5(1)(e) of the GVAT Act, No GST Applicable: Bombay HC [Read Order]
In a recent decision, the Bombay High Court has ruled that the High Bouquet Spirit/Extra Neutral Alcohol(ENA)/Rectified Spirit is taxable at 12.5% under Section 5(1)(e) of the Goa Value Added Tax (...
![High Bouquet Spirit Taxable at 12.5% u/s 5(1)(e) of the GVAT Act, No GST Applicable: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115335-high-bouquet-spirit-taxable-gvat-act-gst-applicable-bombay-hc-taxscan.webp "High Bouquet Spirit Taxable at 12.5% u/s 5(1)(e) of the GVAT Act, No GST Applicable: Bombay HC [Read Order]")
Urban Development Authority Entitled to S.11 Exemption: ITAT Rules Fees and Grants Not Commercial Receipts [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) dismissed the Revenue's appeals and held that the statutory fees and government grants received by the authority did not convert its...
![Urban Development Authority Entitled to S.11 Exemption: ITAT Rules Fees and Grants Not Commercial Receipts [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115333-urban-development-authority-entitled-to-s11-exemption-itat-rules-fees-and-grants-not-commercial-receipts-taxscan.webp "Urban Development Authority Entitled to S.11 Exemption: ITAT Rules Fees and Grants Not Commercial Receipts [Read Order]")
Statutory Income Tax Appeal Pending for Over Two Years: Calcutta HC Orders Expeditious Disposal, Refuses Refund Direction without Stay [Read Order]
In a recent ruling, the Calcutta High Court directed expeditious disposal of a statutory income tax appeal that had been pending for more than two years and refused to pass any mandatory order...
![Statutory Income Tax Appeal Pending for Over Two Years: Calcutta HC Orders Expeditious Disposal, Refuses Refund Direction without Stay [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115307-statutory-income-tax-appeal-pending-for-over-two-years-calcutta-hc-orders-expeditious-disposal-refuses-refund-direction-without-stay-taxscan.webp "Statutory Income Tax Appeal Pending for Over Two Years: Calcutta HC Orders Expeditious Disposal, Refuses Refund Direction without Stay [Read Order]")
Determining Nature of Expenditure is Beyond CPC's Jurisdiction: ITAT upholds Deletion of Bad Debts Disallowance [Read Order]
The Delhi Bench of the Income Tax AppellateTribunal (ITAT) ruled that determining the nature whether capital or revenue expenditure was beyond Centralized Processing Centre (CPC) and upheld the ...
![Determining Nature of Expenditure is Beyond CPCs Jurisdiction: ITAT upholds Deletion of Bad Debts Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115280-determining-nature-expenditure-beyond-cpcs-jurisdiction-itat-upholds-deletion-bad-debts-disallowance-taxscan.webp "Determining Nature of Expenditure is Beyond CPCs Jurisdiction: ITAT upholds Deletion of Bad Debts Disallowance [Read Order]")
SEZ Entry Tax Issue Pending Before SC: Calcutta HC Refuses to Give Direction to Issue Clarificatory Circular [Read Order]
The Calcutta High Court, in its recent ruling refused to give direction to the state to issue a clarificatory circular on the entry tax on SEZ units for procurements of goods. The court noted the...
![SEZ Entry Tax Issue Pending Before SC: Calcutta HC Refuses to Give Direction to Issue Clarificatory Circular [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115321-sez-entry-tax-issue-supreme-court-calcutta-hc-clarificatory-circular-special-econmic-zone-taxscan.webp "SEZ Entry Tax Issue Pending Before SC: Calcutta HC Refuses to Give Direction to Issue Clarificatory Circular [Read Order]")
₹84 Crore Released to NSEL Settlement Account: Bombay HC Quashes 2015 Proceedings Against 63 Moons [Read Order]
The Bombay High Court has permitted the transfer of ₹84 crore along with accrued interest lying in court deposit to the Settlement Account created under a Scheme of Arrangement approved by the...
![₹84 Crore Released to NSEL Settlement Account: Bombay HC Quashes 2015 Proceedings Against 63 Moons [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115316-2015-proceedings.webp "₹84 Crore Released to NSEL Settlement Account: Bombay HC Quashes 2015 Proceedings Against 63 Moons [Read Order]")