![Limitation to be Counted from Initial Filing and Not Resubmission: CESTAT Allows Refund of Service Tax on Export Services [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/500x300_2104968-cestat-service-tax-on-export-services-taxscan.webp "Limitation to be Counted from Initial Filing and Not Resubmission: CESTAT Allows Refund of Service Tax on Export Services [Read Order]")
Limitation to be Counted from Initial Filing and Not Resubmission: CESTAT Allows Refund of Service Tax on Export Services [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) Bench at Chennai, held that refund claims filed within the prescribed limitation...
![CENVAT Reversal to be Computed Only on Common Input Services, Not Total Credit: CESTAT Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/250x150_2104933-cenvat-cestat-central-excise-act-taxscan.webp "CENVAT Reversal to be Computed Only on Common Input Services, Not Total Credit: CESTAT Allows Appeal [Read Order]")
![Wheat Gluten Covered under Wheat Flour and Eligible for DFIA Benefits for Biscuit Production: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/16/250x150_2105726-wheat-gluten-wheat-flour-dfia-biscuit-production-madras-hc-taxscan.webp "Wheat Gluten Covered under Wheat Flour and Eligible for DFIA Benefits for Biscuit Production: Madras HC [Read Order]")
![Service Tax Payable on Complimentary Room Nights and Food Discounts Given by Hotel - Lessee to Lessor of Building: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/250x150_2104931-whatsapp-image-2025-11-13-at-32541-pm.webp "Service Tax Payable on Complimentary Room Nights and Food Discounts Given by Hotel - Lessee to Lessor of Building: CESTAT [Read Order]")
![Is Excessive Share Premium a Capital Receipt or Income? Supreme Court to determine Taxability of ₹679 Cr [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/250x150_2104921-share-premium-capital-income-taxscan.webp "Is Excessive Share Premium a Capital Receipt or Income? Supreme Court to determine Taxability of ₹679 Cr [Read Order]")
Extraordinary Delay of 2590 Days without Sufficient Cause Cannot Be Condoned: ITAT Dismisses Appeal Filed by Private Company [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) dismissed the appeal for the Assessment Year (AY) 2012-13, holding that the delay of 2590 days in filing the appeal could not be condoned...
![Extraordinary Delay of 2590 Days without Sufficient Cause Cannot Be Condoned: ITAT Dismisses Appeal Filed by Private Company [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/500x300_2104838-private-company-site-image.webp "Extraordinary Delay of 2590 Days without Sufficient Cause Cannot Be Condoned: ITAT Dismisses Appeal Filed by Private Company [Read Order]")
Reassessment in Wrong Year and Notice Beyond Limitation: ITAT Quashes ₹2.13 Cr Additions u/s 50C [Read Order]
In a recent ruling, the Indore bench of Income Tax Appellate Tribunal (ITAT) set aside reassessment proceedings initiated under Section 147 of the Income Tax Act, 1961, against the assessee for AY...
![Reassessment in Wrong Year and Notice Beyond Limitation: ITAT Quashes ₹2.13 Cr Additions u/s 50C [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/500x300_2104877-reassessment-itat-taxscan.webp "Reassessment in Wrong Year and Notice Beyond Limitation: ITAT Quashes ₹2.13 Cr Additions u/s 50C [Read Order]")
Mere Ownership of Agricultural Land Insufficient to Prove Agri Income: ITAT Upholds 50% Addition as Unexplained u/s 68 [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal (ITAT) dismissed the appeals for Assessment Years (AY) 2018-19 and 2019-20, upholding the addition of 50% of the agricultural income as...
![Mere Ownership of Agricultural Land Insufficient to Prove Agri Income: ITAT Upholds 50% Addition as Unexplained u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/500x300_2104840-agri-income-itat-addition-taxscan.webp "Mere Ownership of Agricultural Land Insufficient to Prove Agri Income: ITAT Upholds 50% Addition as Unexplained u/s 68 [Read Order]")
Failure to Consider Superintendent’s Certification and Defence Evidence: CESTAT Remands Matter in Exemption Case [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal by remanding the matter for a fresh decision, after finding that the Commissioner had...
![Failure to Consider Superintendent’s Certification and Defence Evidence: CESTAT Remands Matter in Exemption Case [Read Order]](https://images.taxscan.in/h-upload/2025/11/15/500x300_2105521-lack-evidence-taxscan.webp "Failure to Consider Superintendent’s Certification and Defence Evidence: CESTAT Remands Matter in Exemption Case [Read Order]")
Petrol Pump Operator’s Cash Deposits Fully Explained in Books: ITAT Deletes ₹14.10 Lakh Unexplained Income Addition [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) decided the appeal concerning the addition of Rs. 14.10 lakh as unexplained cash deposits under Section 69A of the Income TaxAct, 1961...
![Petrol Pump Operator’s Cash Deposits Fully Explained in Books: ITAT Deletes ₹14.10 Lakh Unexplained Income Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/15/500x300_2105562-petrol-pump-operators-cash-deposits-explained-books-itat-unexplained-income-addition-txn.webp "Petrol Pump Operator’s Cash Deposits Fully Explained in Books: ITAT Deletes ₹14.10 Lakh Unexplained Income Addition [Read Order]")
Promotional Expenses for Dealer Scheme Recognised as Liquor Business Expenditure: ITAT Deletes ₹16.22 Lakh Addition [Read Order]
The Nagpur bench of Income Tax Appellate Tribunal (ITAT) has allowed the appeal of the assessee for A.Y. 2014–15, holding that ₹16.22 lakh claimed as promotional expenses under a dealer scheme were...
![Promotional Expenses for Dealer Scheme Recognised as Liquor Business Expenditure: ITAT Deletes ₹16.22 Lakh Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/500x300_2104839-promotional-expenses-dealer-scheme-liquor-business-expenditure-itat-taxscan.webp "Promotional Expenses for Dealer Scheme Recognised as Liquor Business Expenditure: ITAT Deletes ₹16.22 Lakh Addition [Read Order]")