![‘Job Workers’ are Manufacturer who does not have an Obligation to Discharge Excise Duty Liability under Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Job-Workers-Manufacturer-Obligation-Excise-Duty-Central-Excise-Act-CESTAT-taxscan.jpg "‘Job Workers’ are Manufacturer who does not have an Obligation to Discharge Excise Duty Liability under Central Excise Act: CESTAT [Read Order]")
‘Job Workers’ are Manufacturer who does not have an Obligation to Discharge Excise Duty Liability under Central Excise Act: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that ‘job-worker’ was nothing but a manufacturer who...
![Entries in books of account of Individual Entity Prior to Amalgamation cannot be part of additions made u/s 153A of IT Act in hands of assessee: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Entries-in-books-of-account-Individual-Entity-Amalgamation-IT-Act-ITAT-taxscan.jpg "Entries in books of account of Individual Entity Prior to Amalgamation cannot be part of additions made u/s 153A of IT Act in hands of assessee: ITAT deletes Addition [Read Order]")
![Capital Gain Tax paid by Wife need not be taxed again for Husband: ITAT deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Capital-Gain-tax-paid-wife-taxed-husband-ITAT-deletes-addition-TAXSCAN.jpg "Capital Gain Tax paid by Wife need not be taxed again for Husband: ITAT deletes Income Tax Addition [Read Order]")
![No Service Tax Leviable under Obligations and responsibilities discharged by co- venturer in Joint Venture : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Service-Tax-Leviable-Obligations-discharged-co-venturer-Joint-Venture-TAXSCAN.jpg "No Service Tax Leviable under Obligations and responsibilities discharged by co- venturer in Joint Venture : CESTAT [Read Order]")
![Notices of Hearing not received on Grounds of Technical Glitches in ITBA Portal : ITAT Directs Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Notices-Hearing-received-Grounds-Technical-Glitches-ITBA-Portal-ITAT-Fresh-Adjudication-TAXSCAN.jpg "Notices of Hearing not received on Grounds of Technical Glitches in ITBA Portal : ITAT Directs Fresh Adjudication [Read Order]")
Addition Made Purely on Estimation Basis , No Penalty shall be Leviable u/s 271(1)(c) of Income Tax Act : ITAT Deletes Penalty [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that the penalty levied under Section 271(1)(c) of the Income Tax Act,1961 is liable to be cancelled in the instant cases since the...
![Addition Made Purely on Estimation Basis , No Penalty shall be Leviable u/s 271(1)(c) of Income Tax Act : ITAT Deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Addition-Made-Purely-Estimation-Basis-No-Penalty-Leviable-Income-Tax-Act-TAXSCANAddition-Made-Purely-Estimation-Basis-No-Penalty-Leviable-Income-Tax-Act-TAXSCAN.jpg "Addition Made Purely on Estimation Basis , No Penalty shall be Leviable u/s 271(1)(c) of Income Tax Act : ITAT Deletes Penalty [Read Order]")
Reversal of CENVAT Credit u/r 3(5B) of CENVAT Credit Rules without Considering Documentary evidence: CESTAT quashes Order [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the order passed by the Commissioner (Appeals) for reversing the CENVAT credit under rule 3(5B) of the...
![Reversal of CENVAT Credit u/r 3(5B) of CENVAT Credit Rules without Considering Documentary evidence: CESTAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CENVAT-Credit-Rules-Considering-Documentary-evidence-CESTAT-TAXSCAN.jpg "Reversal of CENVAT Credit u/r 3(5B) of CENVAT Credit Rules without Considering Documentary evidence: CESTAT quashes Order [Read Order]")
Mere Non-production of Evidence by the Creditor of Assessee doesn't result in Addition of Income: ITAT allows Appeal [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that mere non-production of evidence by the creditor of the assessee doesn’t result in the addition of income. The assessee is a...
![Mere Non-production of Evidence by the Creditor of Assessee doesnt result in Addition of Income: ITAT allows Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Mere-Non-production-Evidence-Creditor-Assessee-result-Addition-Income-ITAT-Appeal-TAXSCAN.jpg "Mere Non-production of Evidence by the Creditor of Assessee doesnt result in Addition of Income: ITAT allows Appeal [Read Order]")
Boiler Ash and Sludge which emerged as Byproducts falls outside purview of Rule 6(3) of CENVAT Credit Rules: CESTAT Quashes Penalty Imposed on Excess Recovery Demand [Read Order]
The Mumbai bench of the Customs, Excise and Services Tax Appellate Tribunal quashed the penalty imposed on excess recovery demand on boiler ash and sludge which was categorized as products or waste...
![Boiler Ash and Sludge which emerged as Byproducts falls outside purview of Rule 6(3) of CENVAT Credit Rules: CESTAT Quashes Penalty Imposed on Excess Recovery Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Boiler-Ash-Sludge-emerged-Byproducts-falls-purview-Rule-CENVAT-Credit-CESTAT-Penalty-Recovery-Demand-TAXSCAN.jpg "Boiler Ash and Sludge which emerged as Byproducts falls outside purview of Rule 6(3) of CENVAT Credit Rules: CESTAT Quashes Penalty Imposed on Excess Recovery Demand [Read Order]")
ITAT upholds Addition based on Seized Scribbling on Rough notes Found during Search Proceedings [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the addition based on seized scribbling on rough notes found during the search proceedings. Rakesh Natwarlal Thakkar, the...
![ITAT upholds Addition based on Seized Scribbling on Rough notes Found during Search Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-upholds-Addition-based-Seized-Scribbling-Rough-notes-Found-Search-Proceedings-TAXSCAN.jpeg "ITAT upholds Addition based on Seized Scribbling on Rough notes Found during Search Proceedings [Read Order]")
![No Service Tax on Konkan Railway for use of Mangalore-Roha Line: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Service-Tax-Konkan-Railway-use-Mangalore-Roha-Line-CESTAT-TAXSCAN.jpg "No Service Tax on Konkan Railway for use of Mangalore-Roha Line: CESTAT [Read Order]")
No addition can be made on Belated Deposits of PF and ESIC Contributions before Amendment in Sec 36(1)(va) of Income Tax Act: ITAT [Read Order]
The Mumbai Bench Income Tax Appellate Tribunal (ITAT) recently held that no addition could be made on belated deposits of Provident Fund and Employee State Insurance Corporation before the amendment...
![No addition can be made on Belated Deposits of PF and ESIC Contributions before Amendment in Sec 36(1)(va) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Late-Deposit-of-Employees-Contribution-ITAT-Employee-Contribution-TAXSCAN-1.jpg "No addition can be made on Belated Deposits of PF and ESIC Contributions before Amendment in Sec 36(1)(va) of Income Tax Act: ITAT [Read Order]")