Advika Dwivedi
![CESTAT Restores Licence with Reduced Penalty in GST-linked Export Fraud [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092350-2069893-gst-penalty-taxscan.webp "CESTAT Restores Licence with Reduced Penalty in GST-linked Export Fraud [Read Order]")
CESTAT Restores Licence with Reduced Penalty in GST-linked Export Fraud [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, examined whether revocation of a customs broker licence for alleged...
![CESTAT Remands Service Tax Dispute on Construction Services for Fresh Computation of Demand [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/250x150_2092321-construction-services-taxscan.webp "CESTAT Remands Service Tax Dispute on Construction Services for Fresh Computation of Demand [Read Order]")
![Advance Income from AMC Contracts not Taxable Entirely on Invoicing: ITAT grants Relief to HP India Confirming Consistent Accounting Method, allows Proportionate TDS Credit [Read Order]](https://images.taxscan.in/h-upload/2025/09/27/250x150_2091523-2090381-allegation-turnover-itat-hp-india-taxscan-1.webp "Advance Income from AMC Contracts not Taxable Entirely on Invoicing: ITAT grants Relief to HP India Confirming Consistent Accounting Method, allows Proportionate TDS Credit [Read Order]")
![Cum-Duty Benefit Dispute Rendered Infructuous: CESTAT Dismisses Departmental Appeal in Excise Duty Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/26/250x150_2091237-cum-duty-benefit-cestat-taxscan.webp "Cum-Duty Benefit Dispute Rendered Infructuous: CESTAT Dismisses Departmental Appeal in Excise Duty Case [Read Order]")
![Relief for Hero Cycles: ITAT Quashes Disallowance of ₹31 crore [Read Order]](https://images.taxscan.in/h-upload/2025/09/25/500x300_2090932-hero-cycles-itat-quashes-taxscan.webp "Relief for Hero Cycles: ITAT Quashes Disallowance of ₹31 crore [Read Order]")
Excessive Suo-Motu Disallowance u/s 14A Restricted: ITAT Grants Relief to Hero Cycles Ltd. in Income Tax Appeal [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, considered the appeal of an assessee regarding its own disallowance under Section 14A of the Income Tax Act, 1961, reiterated that where...
![Excessive Suo-Motu Disallowance u/s 14A Restricted: ITAT Grants Relief to Hero Cycles Ltd. in Income Tax Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/09/25/500x300_2090909-itat-hero-cycles-ltd-income-tax-appeal-taxscan.webp "Excessive Suo-Motu Disallowance u/s 14A Restricted: ITAT Grants Relief to Hero Cycles Ltd. in Income Tax Appeal [Read Order]")
![Relief for Maxxis Rubber as ITAT Rejects PCIT’s Interpretation of Depreciation u/S. 263 [Read Order]](https://images.taxscan.in/h-upload/2025/09/25/500x300_2090826-maxxis-rubber-itat-pcit-taxscan.webp "Relief for Maxxis Rubber as ITAT Rejects PCIT’s Interpretation of Depreciation u/S. 263 [Read Order]")
JDA Does Not Constitute Transfer u/s. 2(47): ITAT Deletes Capital Gains Addition on Security Deposit [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh, ruled that execution of a Joint Development Agreement (JDA) does not amount to a transfer under Section 2(47) of the Income Tax Act, 1961, thereby...
![JDA Does Not Constitute Transfer u/s. 2(47): ITAT Deletes Capital Gains Addition on Security Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/500x300_2090478-capital-gains-addition.webp "JDA Does Not Constitute Transfer u/s. 2(47): ITAT Deletes Capital Gains Addition on Security Deposit [Read Order]")
Delay of 38 Days in Filing Income Tax Appeal Condoned: ITAT Finds Spam Folder Issue a Sufficient Cause [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh, condoned a delay of 38 days in filing an appeal, ruling that the appellant’s explanation of the order being misplaced in the spam folder of his...
![Delay of 38 Days in Filing Income Tax Appeal Condoned: ITAT Finds Spam Folder Issue a Sufficient Cause [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/500x300_2090470-itat-chandigarh-income-tax-filing-income-tax-appeal-taxscan.webp "Delay of 38 Days in Filing Income Tax Appeal Condoned: ITAT Finds Spam Folder Issue a Sufficient Cause [Read Order]")
ITAT Allows Joy Alukkas’s Income Tax Deduction of ₹1.39 Cr Interest on Loans for Renovation of Leasehold Premises u/s 36(1)(iii) [Read Order]
The Income Tax Appellate Tribunal (ITAT), Cochin, allowed the deduction of ₹1,39,04,056 made under Section 36(1)(iii) of the Income Tax Act on borrowed funds, 1961, holding that the interest on...
![ITAT Allows Joy Alukkas’s Income Tax Deduction of ₹1.39 Cr Interest on Loans for Renovation of Leasehold Premises u/s 36(1)(iii) [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/500x300_2090385-income-tax-deduction-taxscan.webp "ITAT Allows Joy Alukkas’s Income Tax Deduction of ₹1.39 Cr Interest on Loans for Renovation of Leasehold Premises u/s 36(1)(iii) [Read Order]")
Allegation of Suppressed Turnover and Bogus Discounts: ITAT accepts HP India Sales’ Evidence as Genuine Business Practice [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore, overturned the Assessing Officer’s allegation of suppressed turnover and bogus discounts, accepting the company’s evidence, including...
![Allegation of Suppressed Turnover and Bogus Discounts: ITAT accepts HP India Sales’ Evidence as Genuine Business Practice [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/500x300_2090381-allegation-turnover-itat-hp-india-taxscan.webp "Allegation of Suppressed Turnover and Bogus Discounts: ITAT accepts HP India Sales’ Evidence as Genuine Business Practice [Read Order]")