Bombay High Court Annual Tax Digest: 2025

Direct TaxNotice Issued To Non-Existing Entity Post-Merger Is Substantive Illegality, Dept Cannot Cite Technical Glitch: Bombay High CourtCase Title: City Corporation Limited v. Assistant Commissioner of Income Tax CircleCase Number: WRIT PETITION NO. 6076 OF 2023The Bombay High Court stated that notice issued to a non-existing entity post-merger is a substantive illegality and not some procedural violation.“we cannot condone the fundamental error in issuing the impugned notices against a...

Delhi High Court Direct Tax: Annual Digest 2025

Co-Accused Can Apply Separately For Compounding Of Offences Committed By Company Or HUF Under Income Tax Act: Delhi High CourtCase title: Sumit Bharana v. UoICase no.: W.P.(C) 16701/2024The Delhi High Court has held that co-accused are entitled to apply separately for compounding of offences committed by a Company or a Hindu Undivided Family under the Income Tax Act, 1961.A division bench of Acting Chief Justice Vibhu Bakhru and Justice Tushar Rao Gedela ruled that the co-accused need not await...

LiveLawBiz: Business Law Daily Round-Up: December 24, 2025

TAX Condonation Must Be Considered Despite Deemed Service On GST Portal: Rajasthan HC Sets Aside Dismissal Of GST Appeal On LimitationCESTAT Mumbai Holds Amendment Of Bills Of Entry U/S 149 Customs Act Is Legally Recognised Mode Of Modifying AssessmentGSTAT Withdraws Staggered Filing Requirement for GST Second Appeals; Allows Unrestricted E-FilingIncome Tax | Revised 2024 Compounding Guidelines Cannot Be Applied After Case Attains Finality: Madras High CourtCentral & State GST Authorities...

Allahabad High Court Annual Tax Digest 2025

Direct Tax[Income Tax] Filing Of Form 10-IC Prior To Filing Of Return Not Mandatory, Delay May Be Condoned In “Genuine Hardship”: Allahabad High CourtCase Title: CELL COM TELESERVICES PRIVATE LIMITED v. UNION OF INDIA AND OTHERSCase no.: WRIT TAX NO. 278 OF 2024The Allahabad High Court has held that filing of Form 10-IC prior to filing of income tax return is not mandatory and the delay in filing the Form may be condoned in cases where “genuine hardship” is shown to exist.Form 10-IC, under the...

LiveLawBiz: Business Law Daily Round-Up: December 23, 2025

TAX CESTAT Mumbai Grants Major Relief To Capgemini; Holds IT/ITES Services Eligible For CENVAT CreditGSTAT Directs Builder To Return Over ₹20 Lakhs Benefit To Diya Greencity Homebuyers With InterestSecurity & Scavenging Services To Govt Hospitals Qualify As "Pure Services", Exempt From GST: West Bengal AARGST | Delhi High Court Grants Interim Relief To ICICI Bank Over Demand Of ₹216 Crores For Minimum Balance Non-Maintenance ChargesKarnataka High Court Pulls Up CBIC For Non-Compliance, Seeks...

Supreme Court Direct & Indirect Tax: Annual Digest 2025

Judgments With CitationsDirect TaxMotor Accident Claims - Tax Returns Can Be Accepted To Determine Income Only If They Are Appropriately Produced : Supreme CourtCase name: New India Assurance Co. Ltd. V. Sonigra Juhi Uttamchand.Case no.: SLP (C) No. 30491 of 2018Citation : 2025 LiveLaw (SC) 18The Supreme Court, recently (on January 02), while deciding a motor accident compensation claim case, observed that monthly income could be fixed after taking into account the tax returns. However, the...

LiveLawBiz: Business Law Daily Round-Up: December 22, 2025

TAX Service Tax | Pairing & Testing Smart-Cards For Set-Top-Boxes Qualifies As Job Work: Bombay High Court Allows CreditCustoms Act | Penalty Cannot Be Sustained Solely On S. 108 Statements Without Compliance Of S. 138B: Kerala High CourtLevy Of Service Tax On 'Access To Amusement Facilities' Unconstitutional: Kerala High CourtNon-Filing Of ITR By Creditor Not Proof For Lack Of Creditworthiness: Patna High Court Deletes Income Tax AdditionsAllahabad High Court Directs Criminal Contempt...

Tax Weekly Round-Up: December 15 - December 21, 2025

SUPREME COURTIncome Tax | Foreign Companies' Head Office Expenses For Indian Business Subject To Deduction Limit Under S. 44C : Supreme CourtCause Title: DIRECTOR OF INCOME TAX (IT)-I, MUMBAI. VERSUS M/S. AMERICAN EXPRESS BANK LTD. (and connected case)In a set-back to foreign companies doing business operations in India, the Supreme Court on Monday (December 15) held that all head office expenditure incurred by them outside India, whether common or exclusively for their Indian business...

Intellectual Property Rights Weekly Round-Up: December 15-21, 2025

NOMINAL INDEXDPIIT Working Paper on Generative AI and CopyrightFrankfinn Aviation Services (Pvt.) Ltd. v. M/S Fly High Institute & Ors., 2025 LiveLaw (Del) 1713Lifestyle Equities C.V. & Anr. v. Priyanka Alpeshbhai Polara, 2025 LiveLaw (Del) 1715Au Naturel Beauty Private Limited v. Wet and Dry Personal Care Pvt. Ltd. & Anr., 2025 LiveLaw (Del) 1716Bhavesh Suresh Kataria v. Kataria Insurance Brokers Pvt. Ltd., IA No. 1663/2021 in Commercial IP Suit No. 215/2021Mandeep Singh v. Shabir...

LiveLawBiz: Business Law Daily Round-Up: December 20, 2025

TaxCan GST Be Levied On Medicines Supplied During In-Patient Treatment? Delhi High Court To ExamineIncome Tax Act | S.153C Trigger Starts On Handing-Over Date, Not Search Date: Delhi High Court ITC Cannot Be Denied To Purchasing Dealer Solely Due To Retrospective Cancellation Of Supplier's GST Registration: Calcutta High Court GST Not Leviable On Interest/Penalty Charged By Chit Fund Companies For Delayed Payment Of Monthly Subscriptions: AP High Court Multiple-Noticee GST Cases Must Be...

LiveLawBiz: Business Law Daily Round-Up: December 19, 2025

TAX “Illegal, Arbitrary & Colourable Exercise Of Power": Karnataka High Court Quashes Consolidated GST Show Cause Notice Clubbing Multiple FYsSVLDR Scheme Can't Be Invoked For Fresh SCN Issued After Deadline Even If Arising From Same Dispute: Delhi High CourtWrit Petition Not Maintainable After GSTAT Becomes Functional; Assessees Must Avail Remedy U/S 112 GST Act: Orissa High CourtGST Act | Orissa High Court Quashes Recovery Proceedings Premised On 'Mistaken Identity' After Verifying Payment...

LiveLawBiz: Business Law Daily Round-Up: December 18, 2025

TAX Centre Notifies Reallocation Of Territorial Jurisdiction Of DRTs In West Bengal Under RDB ActService Tax | Windmill Installation, Commissioning Services Construable As 'Input Service', Credit Admissible: Gujarat High CourtCustoms Act | No Time Bar For Shipping Bill Conversion Under Section 149: CESTAT MumbaiIPRCommercial Courts Act Bars Intra-Court Appeals In Patent Disputes: Madras High Court Bombay High Court Bars Sale of Cough Syrup Under 'CEFDON' Mark, Citing Similarity With 'CEDON'Delhi...