Akhaigha T Josh
![Peanut Butter Classified as Similar to Margarine: CESTAT Sets Aside ₹1.35Cr Cenvat Credit Demand While Upholding Credit Reversal on Written-Off Inputs [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111269-peanut-butter-margarine-cestat-cenvat-credit-demand-credit-reversal-written-off-inputs-taxscan.webp "Peanut Butter Classified as Similar to Margarine: CESTAT Sets Aside ₹1.35Cr Cenvat Credit Demand While Upholding Credit Reversal on Written-Off Inputs [Read Order]")
Peanut Butter Classified as Similar to Margarine: CESTAT Sets Aside ₹1.35Cr Cenvat Credit Demand While Upholding Credit Reversal on Written-Off Inputs [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) partly allowed the appeal, holding that peanut butter is an...
![Provision for Future Expenses Allowable under Matching Principle: ITAT Quashes Reassessment due to Lack of New Material [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/250x150_2111077-provision-future-expenses-matching-principle-itat-quashes-reassessment-lack-new-material-taxscan.webp "Provision for Future Expenses Allowable under Matching Principle: ITAT Quashes Reassessment due to Lack of New Material [Read Order]")
![Mobilization Advances Not Taxable Prior to POT Rules, 2011: CESTAT sets aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/250x150_2111260-cestat-hyderabad-service-tax-demand-mobilization-not-taxable-pot-rules-2011-taxscan.webp "Mobilization Advances Not Taxable Prior to POT Rules, 2011: CESTAT sets aside Service Tax Demand [Read Order]")
![VAT/CST Incentive Not Additional Consideration and Not Part of Assessable Value: CESTAT Holds Reimbursement cannot be Included u/s 4 [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/250x150_2111237-vat-cst-incentive-additional-consideration-not-part-assessable-value-cestat-reimbursement-taxscan.webp "VAT/CST Incentive Not Additional Consideration and Not Part of Assessable Value: CESTAT Holds Reimbursement cannot be Included u/s 4 [Read Order]")
Customs cannot Re-Confiscate Mercedes Car citing Import Misdeclaration when Subsequent Buyer is Unaware of Allegation: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) recently held that the customs cannot re-confiscate a vehicle and slap penalties on a subsequent purchaser...
![Customs cannot Re-Confiscate Mercedes Car citing Import Misdeclaration when Subsequent Buyer is Unaware of Allegation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111244-disabled-car-buyers-gst.webp "Customs cannot Re-Confiscate Mercedes Car citing Import Misdeclaration when Subsequent Buyer is Unaware of Allegation: CESTAT [Read Order]")
Job Worked Coach Pillars Not Marketable and Liability Lies on Raw Material Supplier: CESTAT Sets Aside Excise Duty Demand [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal filed by Polmor Steels Pvt. Ltd., holding that the door pillars and side pillars...
![Job Worked Coach Pillars Not Marketable and Liability Lies on Raw Material Supplier: CESTAT Sets Aside Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110382-job-worked-coach-pillars-marketable-liability-lies-raw-material-supplier-cestat-excise-duty-demand-taxscan.webp "Job Worked Coach Pillars Not Marketable and Liability Lies on Raw Material Supplier: CESTAT Sets Aside Excise Duty Demand [Read Order]")
Internal Material Handling by HSCL Not Cargo Handling and Extended Period Not Invocable: CESTAT Sets Aside Service Tax Demand [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) allowed the appeals holding that the activities of internal shifting and handling of steel materials within...
![Internal Material Handling by HSCL Not Cargo Handling and Extended Period Not Invocable: CESTAT Sets Aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110378-d0f969b9-4c3b-47f1-b647-444da181eac9.webp "Internal Material Handling by HSCL Not Cargo Handling and Extended Period Not Invocable: CESTAT Sets Aside Service Tax Demand [Read Order]")
ITAT Remands 26AS Mismatch to AO for Verification of Actual Receipts and TDS Credits for Accurate Income Reporting [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) partly allowed the appeal after finding that the issue of mismatch between Form 26AS receipts and income actually received required...
![ITAT Remands 26AS Mismatch to AO for Verification of Actual Receipts and TDS Credits for Accurate Income Reporting [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/500x300_2108711-itat-directs-re-adjudication-taxscan.webp "ITAT Remands 26AS Mismatch to AO for Verification of Actual Receipts and TDS Credits for Accurate Income Reporting [Read Order]")
ITAT Upholds Assessee’s Consistent 70:30 Allocation of Sales Promotion and Financial Expenses Between Revenue and Capital Work-in-Progress [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) allowed the appeal on the issue of sales promotion and financial expenses after noting that the assessee had consistently followed a...
![ITAT Upholds Assessee’s Consistent 70:30 Allocation of Sales Promotion and Financial Expenses Between Revenue and Capital Work-in-Progress [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/500x300_2108710-itat-assessee-sales-promotion-financial-expenses-revenue-capital-taxscan.webp "ITAT Upholds Assessee’s Consistent 70:30 Allocation of Sales Promotion and Financial Expenses Between Revenue and Capital Work-in-Progress [Read Order]")
AO Must Re-Examine Income After Considering Stock Records: ITAT Remands Addition Based on Survey Statement [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) remanded the addition made during assessment, holding that the Assessing Officer (AO) had relied only on the assessee’s statement during...
![AO Must Re-Examine Income After Considering Stock Records: ITAT Remands Addition Based on Survey Statement [Read Order]](https://images.taxscan.in/h-upload/2025/12/07/500x300_2110733-ao-re-examine-income-considering-stock-records-itat-remands-survey-statement-taxscan.jfif "AO Must Re-Examine Income After Considering Stock Records: ITAT Remands Addition Based on Survey Statement [Read Order]")
ITAT Upholds 153C Assessments but Deletes Cash Payment Additions for Lack of Corroboration and No Cross-Examination [Read Order]
ITAT Deletes Cash Additions for Lack of Proof while Upholding 153C Assessments The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) partly allowed four appeals filed by Akhraj...
![ITAT Upholds 153C Assessments but Deletes Cash Payment Additions for Lack of Corroboration and No Cross-Examination [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/500x300_2108707-cash-payment-taxscan.jfif "ITAT Upholds 153C Assessments but Deletes Cash Payment Additions for Lack of Corroboration and No Cross-Examination [Read Order]")