Advika Dwivedi
Absence of PAN Alone Doesn’t Make Sales Unexplained if RTO Records Prove Transfer: ITAT Deletes Addition u/s. 68 [Read Order]
TheIncome Tax Appellate Tribunal (ITAT), Mumbai bench has set aside an addition under Section 68 of the Income Tax Act, 1961, related to the sale of...
![ITAT grants Relief to Wadhwagroup Holdings Deleting Disallowances Amounting ₹213.04 crore [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/250x150_2092760-disallowance-taxscan.webp "ITAT grants Relief to Wadhwagroup Holdings Deleting Disallowances Amounting ₹213.04 crore [Read Order]")
Trucks Registered in Partners’ Names Still Eligible for Depreciation: ITAT Upholds Relief to Surat Road King in Income Tax Appeal [Read Order]
The bench of the Income Tax Appellate Tribunal, Mumbai, held that depreciation on trucks registered in the names of partners but purchased and used by the partnership firm is allowable, thereby...
Service Tax Demand of ₹87.76 Lakh on Mutual Fund Investments Quashed: CESTAT Rules Activity Not “Trading of Goods” under Finance Act [Read Order]
The bench of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, set aside a service tax demand raised on the ground that investment in mutual funds amounted to “trading of goods.”...
![Service Tax Demand of ₹87.76 Lakh on Mutual Fund Investments Quashed: CESTAT Rules Activity Not “Trading of Goods” under Finance Act [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092387-service-tax-demand-mutual-fund-finance-act-taxscan.webp "Service Tax Demand of ₹87.76 Lakh on Mutual Fund Investments Quashed: CESTAT Rules Activity Not “Trading of Goods” under Finance Act [Read Order]")
Service Tax Paid by Mistake on Residential Construction Treated as Revenue Deposit: CESTAT Orders 12% Interest on Refund [Read Order]
The bench of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, held that where service tax was deposited by mistake on exempt construction services, the amount was in the nature...
![Service Tax Paid by Mistake on Residential Construction Treated as Revenue Deposit: CESTAT Orders 12% Interest on Refund [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092382-cestat-refund-taxscan.webp "Service Tax Paid by Mistake on Residential Construction Treated as Revenue Deposit: CESTAT Orders 12% Interest on Refund [Read Order]")
Refund of Unutilized Cenvat Credit on Closure of Factory Not Permissible: CESTAT Rejects Motonic India Automotive’s Appeal in Excise Dispute [Read Order]
The bench of the Customs, Excise and Service Tax Appellate Tribunal, Chennai, has ruled that refund of unutilized Cenvat credit is not permissible under the Central Excise Act, 1944 or the Cenvat...
![Refund of Unutilized Cenvat Credit on Closure of Factory Not Permissible: CESTAT Rejects Motonic India Automotive’s Appeal in Excise Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092374-refund-unutilized-cenvat-credit-closure-factory-not-permissible-cestat-rejects-motonic-india-automotives-taxscan.webp "Refund of Unutilized Cenvat Credit on Closure of Factory Not Permissible: CESTAT Rejects Motonic India Automotive’s Appeal in Excise Dispute [Read Order]")
Confiscation of 22,120 Kgs of Smuggled Black Pepper Upheld: CESTAT Reduces Penalty under Customs Law [Read Order]
The bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, has upheld the confiscation of 22,120 kilograms of smuggled black pepper of foreign origin while reducing the...
![Confiscation of 22,120 Kgs of Smuggled Black Pepper Upheld: CESTAT Reduces Penalty under Customs Law [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092353-cestat-kolkata-black-pepper-taxscan.webp "Confiscation of 22,120 Kgs of Smuggled Black Pepper Upheld: CESTAT Reduces Penalty under Customs Law [Read Order]")
![CESTAT Upholds Service Tax Demand on Manpower Supply Services [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092352-cestat-service-tax-service-tax-demand-manpower-supply-taxscan.webp "CESTAT Upholds Service Tax Demand on Manpower Supply Services [Read Order]")
Liquidated Damages Not Taxable as Declared Service: CESTAT Allows Gujarat Industries’s Appeal on Service Tax Demand [Read Order]
The bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad, has held that liquidated damages collected by a company from its contractors and vendors do not fall under the...
![Liquidated Damages Not Taxable as Declared Service: CESTAT Allows Gujarat Industries’s Appeal on Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092398-liquidated-damages-taxable-declared-service-cestat-gujarat-industriess-appeal-service-tax-demand-taxscan.webp "Liquidated Damages Not Taxable as Declared Service: CESTAT Allows Gujarat Industries’s Appeal on Service Tax Demand [Read Order]")