Advika Dwivedi
![Electronic Data without Section 138C Certification Inadmissible: CESTAT Rejects DRI’s Electronic Evidence in Customs Case [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2104316-electronic-data-cestat-rejects-dris-electronic-evidence-customs-case-taxscan.webp "Electronic Data without Section 138C Certification Inadmissible: CESTAT Rejects DRI’s Electronic Evidence in Customs Case [Read Order]")
Electronic Data without Section 138C Certification Inadmissible: CESTAT Rejects DRI’s Electronic Evidence in Customs Case [Read Order]
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, ruled that electronic data retrieved from...
![Service Tax Demand Based Solely on Income Tax Data Set Aside by CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/14/250x150_2105064-service-tax-taxscan.webp "Service Tax Demand Based Solely on Income Tax Data Set Aside by CESTAT [Read Order]")
![Post-Closure Invoices Invalid for CENVAT Credit Transfer: CESTAT Rejects RSPL’s Claim of ₹26 Lakh [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/250x150_2104885-cestat-invoice-taxscan.webp "Post-Closure Invoices Invalid for CENVAT Credit Transfer: CESTAT Rejects RSPL’s Claim of ₹26 Lakh [Read Order]")
![Whether Domestic Water Meters are Classifiable Under “Liquid” or “Flow Meters”? Supreme Court to Decide Matter [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/250x150_2104874-domestic-water-liquid-flow-meters-supreme-court-domestic-water-meters-taxscan.webp "Whether Domestic Water Meters are Classifiable Under “Liquid” or “Flow Meters”? Supreme Court to Decide Matter [Read Order]")
Supreme Court Set to Hear Empire Exports in Betel Nut Import Case Challenging Calcutta HC Order of Fresh Adjudication [Read Judgement]
The Supreme Court is set to hear the appeal filed by Empire Exports challenging the Calcutta High Court’s order directing fresh adjudication over the import of betel nuts. The case traces its...
![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/2025/11/13/500x300_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]
The Supreme Court will examine if charges collected by the club from members constitutes as a taxable service under the Finance Act or are these transactions protected under the principle of...
![Club’s Service Tax Exemption on Charges Collected from Members: Supreme Court to Examine Issue [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/500x300_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]")