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...

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...

Karnataka High Court Monthly Digest: November 2025

Citation No: 2025 LiveLaw (Kar) 370 to 2025 LiveLaw (Kar) 409Nominal Index: Saroja Kondai AND Managing Director & Others. 2025 LiveLaw (Kar) 370DEENANATH AND CHANDRAHAS & Others. 2025 LiveLaw (Kar) 371THE LEGAL ATTORNEYS AND BARRISTERS LAW FIRM AND Union of India & Others. 2025 LiveLaw (Kar) 372KARNATAKA PRADESH HOTEL & RESTAURANTS ASSOCIATION & ANR AND Union of India...

Kerala High Court Annual Digest 2025: Part I [Citations 1 - 300]

Nominal Index [Citations: 2025 LiveLaw (Ker) 1 - 300]Alan Benny v Bar Council of Kerala and Another, 2025 LiveLaw (Ker) 1Mrs. Suma Sunilkumar v. The State Medical Officer, 2025 LiveLaw (Ker) 2Alex C. Joseph v State of Kerala and Others, 2025 LiveLaw (Ker) 3Manjusha K. v Central Bureau of Investigation and Others, 2025 LiveLaw (Ker) 4Sreekumar A. V. v State of Kerala and Another, 2025...

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...

Supreme Court Annual Digest 2025 - Administrative Law

Administrative Law Administrative / Adjudicatory / Legislative functions - A perusal of the provisions laying down the functions of the Central Electricity Regulatory Commission (the “CERC”) indicates that the statutory authority is enjoined with the task of regulation as well as adjudication of several aspects of the generation, transmission and distribution of...

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...

Punjab & Haryana High Court Monthly Digest: November 2025

Nominal IndexChattan Singh v. The Deputy Commissioner-cum-Presiding Officer, Maintenance Appellate Tribunal, Mohali, District Mohali and others 2025 LiveLaw (PH) 423Pankaj Kumar v. State of Haryana and others 2025 LiveLaw (PH) 424Gurpreet Singh v. State of Punjab and others 2025 LiveLaw (PH) 425Amit Ahalawat v. State of Haryana and others 2025 LiveLaw (PH) 426Jagwinder Singh @ Jagga v....

Gauhati High Court Weekly Round-Up: December 15 - December 21, 2025

Nominal Index [Citations: 2025 LiveLaw (Gau) 71-76]All India Railway Passengers User Facilities Federation v. The Union of India & Anr. 2025 LiveLaw (Gau) 71Rohit Choudhury v. The State of Assam & 10 Ors. 2025 LiveLaw (Gau) 72Md. Ohiduz Zaman vs. State of Assam & Ors. 2025 LiveLaw (Gau) 73Pritam Sovasaria v. The Union of India and Ors. 2025 LiveLaw (Gau) 74Patanjali Foods Limited...

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...

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...

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...