Advika Dwivedi
Service Tax Demand Based Solely on Income Tax Data Set Aside by CESTAT [Read Order]
The Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that a service tax demand raised merely on the...
![Supreme Court Set to Hear Empire Exports in Betel Nut Import Case Challenging Calcutta HC Order of Fresh Adjudication [Read Judgement]](https://images.taxscan.in/h-upload/2025/11/13/250x150_2104928-supreme-court-betel-nut-import-calcutta-hc-taxscan.webp "Supreme Court Set to Hear Empire Exports in Betel Nut Import Case Challenging Calcutta HC Order of Fresh Adjudication [Read Judgement]")
![Club’s Service Tax Exemption on Charges Collected from Members: Supreme Court to Examine Issue [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/250x150_2104833-supreme-court-service-tax-service-tax-exemption-clubs-service-tax-exemption-taxscan.webp "Club’s Service Tax Exemption on Charges Collected from Members: Supreme Court to Examine Issue [Read Order]")
Mere Price Difference is No Proof of Misdeclaration: CESTAT Partly Allows Appeal in Customs Valuation Dispute [Read Order]
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that a mere difference in import prices between two importers does not constitute misdeclaration under the...
![Mere Price Difference is No Proof of Misdeclaration: CESTAT Partly Allows Appeal in Customs Valuation Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2104248-mere-price-difference-proof-of-misdeclaration-cestat-appeal-customs-valuation-dispute-taxscan.webp "Mere Price Difference is No Proof of Misdeclaration: CESTAT Partly Allows Appeal in Customs Valuation Dispute [Read Order]")
Conditional GST ITC on Biofuels: AAR Permits Credit on Renewable Diesel Subject to S.16 Compliance [Read Order]
The Chhattisgarh Authority for Advance Ruling (AAR) clarified that Input Tax Credit (ITC) on biofuels, specifically Hydrotreated Vegetable Oil (HVO) or renewable diesel used for providing taxable...
![Conditional GST ITC on Biofuels: AAR Permits Credit on Renewable Diesel Subject to S.16 Compliance [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/500x300_2103796-gst-itc-biofuels-taxscan.webp "Conditional GST ITC on Biofuels: AAR Permits Credit on Renewable Diesel Subject to S.16 Compliance [Read Order]")
Beneficiary Cannot Be Taxed Again when Trust already Paid Tax on Income: ITAT Deletes ₹1.24 Cr. Addition [Read Order]
The Mumbai of the Income Tax Appellate Tribunal, examined whether income distributed to a beneficiary by a private discretionary trust that had already paid tax could once again be brought to tax...
![Beneficiary Cannot Be Taxed Again when Trust already Paid Tax on Income: ITAT Deletes ₹1.24 Cr. Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/500x300_2103724-itat-addition-taxscan1.webp "Beneficiary Cannot Be Taxed Again when Trust already Paid Tax on Income: ITAT Deletes ₹1.24 Cr. Addition [Read Order]")
Business Loss Claim was Properly Examined during Income Tax Original Assessment: ITAT Quashes Revision Order [Read Order]
The bench of the Income Tax Appellate Tribunal, Mumbai, held that the revisionary jurisdiction invoked under Section 263 of the Income Tax Act, 1961, could not be sustained since the issues forming...
![Business Loss Claim was Properly Examined during Income Tax Original Assessment: ITAT Quashes Revision Order [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/500x300_2103722-revision-order-taxscan-1.webp "Business Loss Claim was Properly Examined during Income Tax Original Assessment: ITAT Quashes Revision Order [Read Order]")
Circular Trading Established: ITAT Restricts Additions in Alleged Bogus Purchase Case as No Cash Trail Found [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) ruled that in the absence of any evidence demonstrating unaccounted cash movement, the additions towards alleged bogus purchases cannot...
![Circular Trading Established: ITAT Restricts Additions in Alleged Bogus Purchase Case as No Cash Trail Found [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/500x300_2103719-bogus-purchase-taxscan.webp "Circular Trading Established: ITAT Restricts Additions in Alleged Bogus Purchase Case as No Cash Trail Found [Read Order]")
Under-Invoicing Allegation Lacks Proof: ITAT Removes Cash Addition against Indo Count Industries u/s 153A [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ), held that a search-based assessment under Section 153A of the Income Tax Act, 1961 cannot sustain additions where no incriminating...
![Under-Invoicing Allegation Lacks Proof: ITAT Removes Cash Addition against Indo Count Industries u/s 153A [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/500x300_2103716-itat-cash-addition-taxscan.webp "Under-Invoicing Allegation Lacks Proof: ITAT Removes Cash Addition against Indo Count Industries u/s 153A [Read Order]")