Advika Dwivedi
![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]")
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...
![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]](https://images.taxscan.in/h-upload/2025/11/11/250x150_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]](https://images.taxscan.in/h-upload/2025/11/10/250x150_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]")
Rule 46A Error Warrants Re-Verification in Penny Stock Transactions Case: ITAT Puts Commission-Agent Defence Under Scanner [Read Order]
The Income Tax Appellate Tribunal, Mumbai (ITAT) ruled that the deletion of the addition relating to alleged unexplained investment arising from penny stock transactions cannot be sustained, as the...
![Rule 46A Error Warrants Re-Verification in Penny Stock Transactions Case: ITAT Puts Commission-Agent Defence Under Scanner [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/500x300_2103708-penny-stock-transactions-taxscan.webp "Rule 46A Error Warrants Re-Verification in Penny Stock Transactions Case: ITAT Puts Commission-Agent Defence Under Scanner [Read Order]")
![Wrongful Assessment on Non-Existent Entity Invalid: ITAT Drops Section 69A Additions [Read Order]](https://images.taxscan.in/h-upload/2025/11/07/500x300_2103102-wrongful-assessment-taxscan.webp "Wrongful Assessment on Non-Existent Entity Invalid: ITAT Drops Section 69A Additions [Read Order]")
Capital Market Transactions through Banking Channels Accepted as Genuine: ITAT Deletes Additions on Share Transactions under Income Tax Act
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that capital market transactions executed through registered intermediaries and verifiable banking channels cannot be...
