![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 XV]
This annual round-up analytically summarizes the key Direct Tax-Income Tax rulings of the Income Tax Appellate Tribunal (ITAT) reported on Taxscan.in...
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIV]](https://images.taxscan.in/h-upload/2025/12/24/250x150_2114567-annual-income-tax-case-digest-itat-decisions-2025-part-xiv.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIV]")
![Textile Job Work on Per-Kg / Output Basis Is Not Manpower Supply: CESTAT Quashes Service Tax Demands [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/250x150_2115015-textile-job-work-per-kg-output-basis-manpower-supply-cestat-quashes-service-tax-demands-taxscan.webp "Textile Job Work on Per-Kg / Output Basis Is Not Manpower Supply: CESTAT Quashes Service Tax Demands [Read Order]")
![Madras HC Quashes Income Tax Reassessment Against Cognizant, Upholds 60% Depreciation on Computer Software for AY 2002-03 [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/250x150_2114994-madras-hc-income-tax-reassessment-against-cognizant-depreciation-computer-software-ay-2002-03-taxscan.webp "Madras HC Quashes Income Tax Reassessment Against Cognizant, Upholds 60% Depreciation on Computer Software for AY 2002-03 [Read Order]")
![No Extended Limitation allowable without Mens Rea: CESTAT Quashes ₹18.95 Crore Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/250x150_2114989-no-extended-limitation-allowable-without-mens-rea-cestat-quashes-1895-crore-service-tax-demand-taxscan.webp "No Extended Limitation allowable without Mens Rea: CESTAT Quashes ₹18.95 Crore Service Tax Demand [Read Order]")
No Abetment without Knowledge or Intent to evade: CESTAT Sets Aside ₹15 Lakh Customs Penalty On CFO [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed a Rs. 15 lakh penalty on the Chief Finance Officer, observing that mere negligence without knowledge or ...
![No Abetment without Knowledge or Intent to evade: CESTAT Sets Aside ₹15 Lakh Customs Penalty On CFO [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2114985-abetment-cestat-customs-penalty-cfo-taxscan.webp "No Abetment without Knowledge or Intent to evade: CESTAT Sets Aside ₹15 Lakh Customs Penalty On CFO [Read Order]")
SEBI Simplifies Basic Services Demat Accounts, Relaxes Eligibility Norms and Reduces Compliance Burden [Read Circular]
The Securities and Exchange Board of India (SEBI) issued a circular dated December 24, 2025, enhancing the facility of Basic Services Demat Account (BSDA) to boost investor participation in the...
![SEBI Simplifies Basic Services Demat Accounts, Relaxes Eligibility Norms and Reduces Compliance Burden [Read Circular]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2114981-sebi-mandates-hal-f-yearly-transparency-taxscan.webp "SEBI Simplifies Basic Services Demat Accounts, Relaxes Eligibility Norms and Reduces Compliance Burden [Read Circular]")
Payments by Deloitte for Global Brand, Communication & IT Support Not ‘Royalty’: ITAT rules No TDS applicable u/s 195 [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) ruled that payments made for global brand management, global communications, and global technology or knowledge management services do not ...
![Payments by Deloitte for Global Brand, Communication & IT Support Not ‘Royalty’: ITAT rules No TDS applicable u/s 195 [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2114931-payments-deloitte-f-global-brand-communication-taxscan.webp "Payments by Deloitte for Global Brand, Communication & IT Support Not ‘Royalty’: ITAT rules No TDS applicable u/s 195 [Read Order]")
Trader Challenges Sandalwood Import Cap of 5,000 Cubic Meters: Delhi HC Directs DGFT To Review within 12 Weeks [Read Order]
In this case, the Delhi High Court directed the Directorate General of Foreign Trade (DGFT) to consider a trader’s challenge to the 5,000 cubic metre quantitative cap on sandalwood imports and to...
![Trader Challenges Sandalwood Import Cap of 5,000 Cubic Meters: Delhi HC Directs DGFT To Review within 12 Weeks [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2114948-trader-challenges-sandalwood-import-cap-5000-cubic-meters-taxscan.webp "Trader Challenges Sandalwood Import Cap of 5,000 Cubic Meters: Delhi HC Directs DGFT To Review within 12 Weeks [Read Order]")
Procedural Error in Shipping Bills Cannot Defeat MEIS Entitlement: Karnataka HC Directs DGFT to Reconsider Petitioner’s Claim [Read Order]
In a recent case, the Karnataka High Court has granted relief to the petitioner in the claim of benefit from the Merchandise Exports from India Scheme (MEIS), holding that a procedural error in the...
![Procedural Error in Shipping Bills Cannot Defeat MEIS Entitlement: Karnataka HC Directs DGFT to Reconsider Petitioner’s Claim [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2114947-procedural-error-in-shipping-bills-cannot-defeat-meis-entitlement-karnataka-hc-directs-dgft-to-reconsider-petitioners-claim-taxscan.webp "Procedural Error in Shipping Bills Cannot Defeat MEIS Entitlement: Karnataka HC Directs DGFT to Reconsider Petitioner’s Claim [Read Order]")
AO's Withholding on Software Receipts Nullified by ITAT Ruling on No PE: Delhi HC Grants Relief to Zscaler Inc [Read Order]
In a recent ruling, the Delhi High Court has provided relief to a US‑based technology company, Zscaler Inc., by quashing the Assessing Officer’s(AO) order that imposed an 8.75% withholding tax on its...
![AOs Withholding on Software Receipts Nullified by ITAT Ruling on No PE: Delhi HC Grants Relief to Zscaler Inc [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2114961-aos-withholding-on-software-receipts-nullified-by-itat-ruling-on-no-pe-delhi-hc-grants-relief-to-zscaler-inc-taxscan-2.webp "AOs Withholding on Software Receipts Nullified by ITAT Ruling on No PE: Delhi HC Grants Relief to Zscaler Inc [Read Order]")
