![Mere Shortage of Sugar Does Not Establish Clandestine Removal without Corroborative Evidence: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117717-cestat-allahabad-shortage-of-sugar-sugar-shortage-mere-shortage-of-sugar-taxscan.webp "Mere Shortage of Sugar Does Not Establish Clandestine Removal without Corroborative Evidence: CESTAT [Read Order]")
Mere Shortage of Sugar Does Not Establish Clandestine Removal without Corroborative Evidence: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that mere shortage of sugar does not establish...
![Weigh Scales at Sugarcane Collection Centres Eligible for CENVAT Credit as Functionally Integrated With Manufacturing: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117712-weigh-scales-sugarcane-collection-centres-eligible-cenvat-credit.webp "Weigh Scales at Sugarcane Collection Centres Eligible for CENVAT Credit as Functionally Integrated With Manufacturing: CESTAT [Read Order]")
![KSCAA raises Issues in S.12AB & 80G Registrations, Seeks urgent CBDT Intervention [Read Representation Copy]](https://images.taxscan.in/h-upload/2026/01/08/2117781-kscaa-raises-issues-80g-registrations-seeks-urgent-cbdt-intervention-taxscan.webp "KSCAA raises Issues in S.12AB & 80G Registrations, Seeks urgent CBDT Intervention [Read Representation Copy]")
![Arrest Valid if “Grounds” and Reasons to Believe” are Communicated to Arrested Person u/s 19 PMLA: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117779-arrest-valid-grounds-reasons-believe-taxscan.webp "Arrest Valid if “Grounds” and Reasons to Believe” are Communicated to Arrested Person u/s 19 PMLA: Calcutta HC [Read Order]")
![Claimed Property Gift by Father-in-Law Mistakenly Registered as Sale: ITAT Remands Capital Gain Addition u/s 50C for Fresh Examination [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117768-claimed-property-gift-by-father-in-law-mistakenly-registered-as-sale-itat-remands-capital-gain-addition-us-50c-for-fresh-examination-taxscan.webp "Claimed Property Gift by Father-in-Law Mistakenly Registered as Sale: ITAT Remands Capital Gain Addition u/s 50C for Fresh Examination [Read Order]")
UAE Introduces Tiered Volumetric Excise Tax on Sweetened Drinks from Jan 1, 2026: Certification and Registration Details Inside
The United Arab Emirates ( UAE ) has introduced the tired volumetric excise tax on sweetened drinks from January 1st 2026. The decision was introduced through Cabinet Decision No. 197 of...
![House Rent Allowance (HRA) under Income Tax Act, 1961 vs. 2025 [Old vs New Tax Act Series]](https://images.taxscan.in/h-upload/2026/01/08/2117761-house-rent-allowance-under-income-tax-act-old-new-tax-act-series-taxscan.webp "House Rent Allowance (HRA) under Income Tax Act, 1961 vs. 2025 [Old vs New Tax Act Series]")
Business Setback and Accountant’s Lapse in Filing Returns is Bona Fide Cause: Madras HC Directs GSTN to Enable Filing of Returns [Read Order]
The Madras high court, in its recent decision said that business set back and accountant’s failure to file GST ( Goods and Services Tax ) returns is genuine cause. Therefore it directed the GST...
![Business Setback and Accountant’s Lapse in Filing Returns is Bona Fide Cause: Madras HC Directs GSTN to Enable Filing of Returns [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117739-business-setback-accountants-lapse-filing-returns-bona-fide-cause-madras-hc-directs-gstn-enable-filing-of-return-taxscan.webp "Business Setback and Accountant’s Lapse in Filing Returns is Bona Fide Cause: Madras HC Directs GSTN to Enable Filing of Returns [Read Order]")
GTA Reverse Charge Not Applicable Where Freight Cost is Economically Borne by Farmers: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise andService Tax Appellate Tribunal (CESTAT) ruled that service tax under the GoodsTransport Agency (GTA) reverse charge mechanism is not payable where the ...
![GTA Reverse Charge Not Applicable Where Freight Cost is Economically Borne by Farmers: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117713-gta-reverse-charge-not-applicable-where-freight-cost-is-economically-borne-by-farmers-cestat-taxscan.webp "GTA Reverse Charge Not Applicable Where Freight Cost is Economically Borne by Farmers: CESTAT [Read Order]")
Post-Commissioning Receipt of Capital Goods Does Not Bar CENVAT Credit absent Proof of Exclusive Civil Use: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that post-commissioning receipt of capital goods does not bar CENVAT credit unless the department proves...
![Post-Commissioning Receipt of Capital Goods Does Not Bar CENVAT Credit absent Proof of Exclusive Civil Use: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117711-post-commissioning-receipt-capital-goods-bar-cenvat-credit-absent-proof-exclusive-civil-use-cestat-taxscan.webp "Post-Commissioning Receipt of Capital Goods Does Not Bar CENVAT Credit absent Proof of Exclusive Civil Use: CESTAT [Read Order]")
VAT ITC availed is Only Provisional until Dealer Produces Proof for ‘Transaction of Sale’: Madras HC directs Dealer to Submit Proof [Read Order]
The Madras High Court, in its recent order reiterated the observation in the case Sahyadri Industries Ltd,where it was held that the Input Tax Credit ( ITC ) availed under Value Added Tax ( VAT )...
![VAT ITC availed is Only Provisional until Dealer Produces Proof for ‘Transaction of Sale’: Madras HC directs Dealer to Submit Proof [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117698-vatitc-madras-high-court-taxscan.jfif "VAT ITC availed is Only Provisional until Dealer Produces Proof for ‘Transaction of Sale’: Madras HC directs Dealer to Submit Proof [Read Order]")
Purchases cannot be Disallowed Merely on Employee Statements without Evidence: ITAT Deletes 12.5% Ad-Hoc Disallowance [Read Order]
The Mumbai Bench of Income Tax Appellant Tribunal (ITAT) deleted ad-hoc disallowance calculated at 12.5% of the total purchase value, holding that employee statements recorded a decade after the...
![Purchases cannot be Disallowed Merely on Employee Statements without Evidence: ITAT Deletes 12.5% Ad-Hoc Disallowance [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117677-purchases-disallowance-itat-taxscan.webp "Purchases cannot be Disallowed Merely on Employee Statements without Evidence: ITAT Deletes 12.5% Ad-Hoc Disallowance [Read Order]")