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![Taxpayer Not Required to Prove ‘Source of Source’ Once Creditor Identity is Established: Patna HC on S. 68 Addition, sets aside ITAT Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2115109-taxpayer-source-source-creditor-identity-established-patna-hc-s-68-itat-order-taxscan.jfif "Taxpayer Not Required to Prove ‘Source of Source’ Once Creditor Identity is Established: Patna HC on S. 68 Addition, sets aside ITAT Order [Read Order]")
Taxpayer Not Required to Prove ‘Source of Source’ Once Creditor Identity is Established: Patna HC on S. 68 Addition, sets aside ITAT Order [Read Order]
The Patna High Court, in its ruling has held that once an assessee establishes the identity of the creditor and the banking trail, the Revenue ...
![Creditworthiness of Creditor cannot be Denied merely due to Non-Filing of ITR: Patna HC deletes Addition u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/250x150_2115112-creditworthiness-creditor-non-filing-itr-patna-hc-addition-us-68-taxscan.webp "Creditworthiness of Creditor cannot be Denied merely due to Non-Filing of ITR: Patna HC deletes Addition u/s 68 [Read Order]")
![Liquidated Damages for Breach of Contract Not Taxable under GST: Karnataka HC Orders Refund of Rs. 5 Crore Paid under Protest [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/250x150_2115105-liquidated-damages-for-breach-of-contract-not-taxable-under-gst-karnataka-hc-orders-refund-of-rs-5-crore-paid-under-protest-taxscan.webp "Liquidated Damages for Breach of Contract Not Taxable under GST: Karnataka HC Orders Refund of Rs. 5 Crore Paid under Protest [Read Order]")
![GSTAT Rules 2025: CBIC Amends Recruitment Norms for Group C Employees [Read Notification]](https://images.taxscan.in/h-upload/2025/12/26/250x150_2115080-gstat-rules-2025-cbic-amends-recruitment-norms-for-group-c-employees-taxscan.webp "GSTAT Rules 2025: CBIC Amends Recruitment Norms for Group C Employees [Read Notification]")
![GST officers must Comply with BNSS Procedures during arrest under GST Act despite Revenue Nature of Investigation: Gauhati HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/250x150_2115039-gst-officers-must-bnss-procedures-during-arrest-under-gst-act-taxscan.webp "GST officers must Comply with BNSS Procedures during arrest under GST Act despite Revenue Nature of Investigation: Gauhati HC [Read Order]")
Recovery Notice Falls for Want of Non-Obstante Clause: CESTAT Rules Pre-Liquidation Dues Cannot be Fastened on Purchasers [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad (CESTAT), held that a recovery notice issued for pre-liquidation excise and customs dues is without jurisdiction when the...
![Recovery Notice Falls for Want of Non-Obstante Clause: CESTAT Rules Pre-Liquidation Dues Cannot be Fastened on Purchasers [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2115033-recovery-notice-falls-for-want-non-obstante-clause-cestat-rules-taxscan.webp "Recovery Notice Falls for Want of Non-Obstante Clause: CESTAT Rules Pre-Liquidation Dues Cannot be Fastened on Purchasers [Read Order]")
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XIX]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114268-annual-tax-corporate-law-digest-2025-complete-high-court-cases-part-xix-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XIX]")
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XVIII]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114292-annual-tax-digest-2025-supreme-court-high-court-cases-part-xviii-taxscan.jfif "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XVIII]")
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XVII]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114282-annual-tax-corporate-law-digest-2025-complete-high-court-cases-part-xvii-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XVII]")
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XVI]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114258-annual-tax-digest-corporate-law-digest-2025-high-court-annual-tax-corporate-law-digest-2025-complete-high-court-cases-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XVI]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XV]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114581-annual-income-tax-case-digest-itat-decisions-2025-part-xv-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XV]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIV]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114567-annual-income-tax-case-digest-itat-decisions-2025-part-xiv.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIV]")