Franklin Joshva
![Large Addition of ₹1.11 Cr Unsustainable as Investment Duly Recorded in Books and Paid Through Banking Channel: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107209-itat-ahmedabad-money-addition-banking-channel-taxscan.webp "Large Addition of ₹1.11 Cr Unsustainable as Investment Duly Recorded in Books and Paid Through Banking Channel: ITAT [Read Order]")
Large Addition of ₹1.11 Cr Unsustainable as Investment Duly Recorded in Books and Paid Through Banking Channel: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that an addition of ₹1,11,00,000 made under Section 69 of the Income Tax Act, 1961,...
![LTCG Derived Exclusive from Equity Shares and Equity-Oriented Mutual Funds only Exempted u/s 10(38): ITAT Remits Matter [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/250x150_2107184-ltcg-derived-exclusive-equity-shares-equity-oriented-mutual-funds-itat-remits-matter-taxscan.webp "LTCG Derived Exclusive from Equity Shares and Equity-Oriented Mutual Funds only Exempted u/s 10(38): ITAT Remits Matter [Read Order]")
![ITAT Affirms CIT(A)s Deletion of Bad Debts of ₹1.26 Cr, Management Fee and Depreciation Citing Submission and Verification of Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/250x150_2107202-whatsapp-image-2025-11-21-at-50428-pm.webp "ITAT Affirms CIT(A)s Deletion of Bad Debts of ₹1.26 Cr, Management Fee and Depreciation Citing Submission and Verification of Evidence [Read Order]")
![Recovery u/s 11A is Unjustified as Refund Orders Had Attained Finality Without Appeal: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/250x150_2107068-refund-recovery-proceedings-taxscan.webp "Recovery u/s 11A is Unjustified as Refund Orders Had Attained Finality Without Appeal: CESTAT [Read Order]")
![Cost-Sharing Among Group Entities for Events Outside India Does Not Amount to Taxable Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/250x150_2106930-cestat-taxscan.webp "Cost-Sharing Among Group Entities for Events Outside India Does Not Amount to Taxable Service: CESTAT [Read Order]")
Sabudana Duty Quashed: CESTAT Holds 'Nil' Rate Notification on Tapioca Sago is Curative and Operates Retrospectively [Read Order]
The Chennai Bench of the Customs, Excise &Service Tax Appellate Tribunal ( CESTAT ) has quashed the excise duty demand on "Sabudana" (Tapioca Sago), ruling that Notification No. 12/2013-CE, ...
![Sabudana Duty Quashed: CESTAT Holds Nil Rate Notification on Tapioca Sago is Curative and Operates Retrospectively [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/500x300_2106905-sabudana-cestat-nil-rate-tapioca-sago-curative-retrospectively-taxscan.webp "Sabudana Duty Quashed: CESTAT Holds Nil Rate Notification on Tapioca Sago is Curative and Operates Retrospectively [Read Order]")
Commissioner's Report, Toll Barrier Receipts Shows Manufacturing Activity Verified: CESTAT Rejects Clandestine Removal Allegation [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has quashed the excise duty demand and ruled that the allegation of non-manufacture based on a third-party ...
![Commissioners Report, Toll Barrier Receipts Shows Manufacturing Activity Verified: CESTAT Rejects Clandestine Removal Allegation [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/500x300_2106916-cestat-chandigarh-toll-barrier-receipts-evidence-taxscan.webp "Commissioners Report, Toll Barrier Receipts Shows Manufacturing Activity Verified: CESTAT Rejects Clandestine Removal Allegation [Read Order]")
Extended Period Not Invokable: CESTAT Rules Constitutional Validity of 'Renting of Immovable Property' Levy is Still Pending Before SC [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the extended period of limitation cannot be invoked in cases involving the "Renting of Immovable ...
![Extended Period Not Invokable: CESTAT Rules Constitutional Validity of Renting of Immovable Property Levy is Still Pending Before SC [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/500x300_2106703-0fd93a7c-1912-4bc4-a80f-34076556d195.webp "Extended Period Not Invokable: CESTAT Rules Constitutional Validity of Renting of Immovable Property Levy is Still Pending Before SC [Read Order]")
Boundary Wall & Land-Filling Costs allowed as Genuine Devt. Expenses: ITAT Partly allows LTCG Claim [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal ( ITAT ) confirmed that the development costs related to the construction of a boundary wall and Mitti Bharai (land filling) were allowable as...
![Boundary Wall & Land-Filling Costs allowed as Genuine Devt. Expenses: ITAT Partly allows LTCG Claim [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/500x300_2106868-devtexpenses-itat-ltcg-taxscan.webp "Boundary Wall & Land-Filling Costs allowed as Genuine Devt. Expenses: ITAT Partly allows LTCG Claim [Read Order]")
Education Cess Being Surcharge Cannot Be Charged Twice on Clearances to DTA: CESTAT sets aside Differential Duty Demand [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that Education Cess and Secondary & Higher Education Cess are in the nature of a surcharge and ...
![Education Cess Being Surcharge Cannot Be Charged Twice on Clearances to DTA: CESTAT sets aside Differential Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/500x300_2106688-education-cess-surcharge-clearances-dta-cestat-taxscan.webp "Education Cess Being Surcharge Cannot Be Charged Twice on Clearances to DTA: CESTAT sets aside Differential Duty Demand [Read Order]")
Taxpayer Already Paid Liability Under Work Contract Services: CESTAT set Asides Service Tax Demand on Earth Excavation Services [Read Order]
The Allahabad Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has set aside a service tax demand on Earth Excavation Services and observed that the taxpayer had already ...
![Taxpayer Already Paid Liability Under Work Contract Services: CESTAT set Asides Service Tax Demand on Earth Excavation Services [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107038-cestat-service-tax-demand-taxscan.webp "Taxpayer Already Paid Liability Under Work Contract Services: CESTAT set Asides Service Tax Demand on Earth Excavation Services [Read Order]")
Payment within Due Date cannot be disallowed as delay due to Technical Glitches on EPFO Portal: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled that the Assessing Officer (AO) erred in making an addition on account of the delayed deposit of the employee's contribution to the...
![Payment within Due Date cannot be disallowed as delay due to Technical Glitches on EPFO Portal: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107215-itat-delhi-epfo-epfo-portal-technical-glitch-taxscan.webp "Payment within Due Date cannot be disallowed as delay due to Technical Glitches on EPFO Portal: ITAT [Read Order]")