Raheel Midhat
![Cash from Sale of Crops Deposited during Demonetization Period, Supporting Documents Submitted: ITAT Removes Addition u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/500x300_2122282-cash-from-sale-crops-deposited-during-demonetization-period-taxscan.webp "Cash from Sale of Crops Deposited during Demonetization Period, Supporting Documents Submitted: ITAT Removes Addition u/s 68 [Read Order]")
Cash from Sale of Crops Deposited during Demonetization Period, Supporting Documents Submitted: ITAT Removes Addition u/s 68 [Read Order]
The two-member bench of the Income Tax Appellate Tribunal (“ITAT”) had removed addition to cash deposit as unexplained as had been done under...
![Cash Payment for Joint Flat Bought with Wife Explained through Bank Records: ITAT Deletes ₹5.25 Lakh Income Tax Addition [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/250x150_2122252-itat-surat-joint-flat-bought-with-wife-joint-property-flat-purchase-itat-deletes-income-tax-addition-cash-payment-for-flat-purchase-joint-flat-with-wife-tax-case-property-purchase-tax-dispute-taxscan.webp "Cash Payment for Joint Flat Bought with Wife Explained through Bank Records: ITAT Deletes ₹5.25 Lakh Income Tax Addition [Read Order]")
![Service Tax Dept Cannot Take Different Stand to Disallow CENVAT Credit When Refund Sanction Not Challenged: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/250x150_2122215-service-tax-dept-cannot-take-different-stand-to-disallow-cenvat-credit-taxscan.webp "Service Tax Dept Cannot Take Different Stand to Disallow CENVAT Credit When Refund Sanction Not Challenged: CESTAT [Read Order]")
![Residuary Entry Cannot be Applied to RVI Elements without Excluding Other Classifications: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/250x150_2121374-residuary-entry-taxscan.webp "Residuary Entry Cannot be Applied to RVI Elements without Excluding Other Classifications: CESTAT [Read Order]")
![Retail Visual Identity Elements are Immovable Once Installed: CESTAT Quashes Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/250x150_2121341-retail-visual-identity-elements-immovable-once-installed-cestat-quashes-excise-duty-demand.webp "Retail Visual Identity Elements are Immovable Once Installed: CESTAT Quashes Excise Duty Demand [Read Order]")
![Arm-Blade Assembly without Motor Classified as Parts, Not Complete Wiper: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/19/500x300_2120766-arm-blade-assembly-without-motor-classified-as-parts-not-complete-wiper-cestat-taxscan.webp "Arm-Blade Assembly without Motor Classified as Parts, Not Complete Wiper: CESTAT [Read Order]")
Refund arises out of Excise Duty Demand Deletion must be Claimed through Separate Statutory Procedure, Not Before Tribunal: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that refund issues arising out of the deletion of excise duty demand must be claimed through a separate statutory procedure and ...
![Refund arises out of Excise Duty Demand Deletion must be Claimed through Separate Statutory Procedure, Not Before Tribunal: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/19/500x300_2120759-refund-excise-duty-demand-deletion-claimed-cestat-taxscan.webp "Refund arises out of Excise Duty Demand Deletion must be Claimed through Separate Statutory Procedure, Not Before Tribunal: CESTAT [Read Order]")
Customs Fails to Disclose Method Adopted to Redetermine Confiscated Goods Value: CESTAT Remands Matter for Revaluation [Read Order]
The Customs, Excise and Services Tax Appellate Tribunal (“CESTAT”) notes that the customs department has failed to disclose the method adopted to redetermine the value of confiscated imported goods....
![Customs Fails to Disclose Method Adopted to Redetermine Confiscated Goods Value: CESTAT Remands Matter for Revaluation [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120264-customs-fails-disclose-method-adopted-redetermine-confiscated-goods-value-taxscan.webp "Customs Fails to Disclose Method Adopted to Redetermine Confiscated Goods Value: CESTAT Remands Matter for Revaluation [Read Order]")
Customs Duty Drawback Recoverable where Sale Proceeds Not Realised, Mere Receipt of Remittance Not Sufficient: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal held that customs duty drawbacks are recoverable when sale proceeds are not realised correctly or have not been ...
![Customs Duty Drawback Recoverable where Sale Proceeds Not Realised, Mere Receipt of Remittance Not Sufficient: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120036-customs-duty-drawback-recoverable-sale-proceeds-realised-mere-receipt-remittance-sufficient-cestat-taxscan.webp "Customs Duty Drawback Recoverable where Sale Proceeds Not Realised, Mere Receipt of Remittance Not Sufficient: CESTAT [Read Order]")
Penalty Invalid as Notice did not specify sub-clause of S.270: ITAT Rules in Favour of Bajaj Housing Finance Ltd [Read Order]
The Income Tax Appellate Tribunal (ITAT) has set aside the penalty against Bajaj Housing Finance, holding that such a penalty will be invalid as the notice for the same did not specify a sub-clause...
![Penalty Invalid as Notice did not specify sub-clause of S.270: ITAT Rules in Favour of Bajaj Housing Finance Ltd [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120026-itat-rules-favour-bajaj-housing-finance-ltd-taxscan.webp "Penalty Invalid as Notice did not specify sub-clause of S.270: ITAT Rules in Favour of Bajaj Housing Finance Ltd [Read Order]")
Smuggling of Undeclared Memory Cards Concealed in Imported Metal Clips: CESTAT Upholds Penalty and Confiscation of Goods Against Importers [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upholds the penalty given to father and son who had a shop for selling memory cards. The goods smuggled included memory cards and...
![Smuggling of Undeclared Memory Cards Concealed in Imported Metal Clips: CESTAT Upholds Penalty and Confiscation of Goods Against Importers [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120023-smuggling-of-undeclared-memory-cards-concealed-in-imported-metal-clips-cestat-upholds-penalty-and-confiscation-of-goods-against-importers-taxscan.webp "Smuggling of Undeclared Memory Cards Concealed in Imported Metal Clips: CESTAT Upholds Penalty and Confiscation of Goods Against Importers [Read Order]")