![Relief for AGS Health: CESTAT Rules Registration Not Mandatory for Refund of Unutilized CENVAT Credit on Exported Services [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098778-relief-for-ags-health-ags-health-cestat-cestat-rules-mandatory-for-refund-taxscan.webp "Relief for AGS Health: CESTAT Rules Registration Not Mandatory for Refund of Unutilized CENVAT Credit on Exported Services [Read Order]")
Relief for AGS Health: CESTAT Rules Registration Not Mandatory for Refund of Unutilized CENVAT Credit on Exported Services [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that service tax registration is not a precondition for...
![ITAT restricts Addition on “Peak Purchase” to Differential Margin Between Declared and Benchmark Profit in Rice Trading Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/250x150_2098740-rice-trading-taxscan.webp "ITAT restricts Addition on “Peak Purchase” to Differential Margin Between Declared and Benchmark Profit in Rice Trading Case [Read Order]")
![Assessee’s Failure to Reconcile the Discrepancy Justifies Addition: ITAT upholds Donation Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/250x150_2098679-donation-disallowance-taxscan.webp "Assessee’s Failure to Reconcile the Discrepancy Justifies Addition: ITAT upholds Donation Disallowance [Read Order]")
![Amount Shown as Advance and Paid Before Due Date Cannot Be Treated as Revenue Receipt: ITAT Orders Fresh Verification on ₹6.12 Lakh Deemed Sales Tax Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/250x150_2098672-itat-deemed-sales-tax-addition-taxscan.webp "Amount Shown as Advance and Paid Before Due Date Cannot Be Treated as Revenue Receipt: ITAT Orders Fresh Verification on ₹6.12 Lakh Deemed Sales Tax Addition [Read Order]")
![Commercial Invoices Without SAD Endorsement Still Eligible for Refund under Notification: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/250x150_2098665-commercial-invoices-taxscan.webp "Commercial Invoices Without SAD Endorsement Still Eligible for Refund under Notification: CESTAT [Read Order]")
Trade, Cash, Turnover, and Other Discounts Actually Passed on to Buyers are Permissible Deductions in Excise Valuation: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that trade, cash, turnover, and other discounts known to buyers and actually passed on are permissible ...
![Trade, Cash, Turnover, and Other Discounts Actually Passed on to Buyers are Permissible Deductions in Excise Valuation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098642-trade-cash-turnover-excise-valuation-cestat-taxscan.webp "Trade, Cash, Turnover, and Other Discounts Actually Passed on to Buyers are Permissible Deductions in Excise Valuation: CESTAT [Read Order]")
Bank Confirmed No Demonetized Currency Deposit on Specific Date: ITAT Deletes ₹15.45 Lakh Cash Deposit Addition [Read Order]
The Cuttack Bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition of Rs. 15,45,000/- and held that the Assessing Officer (AO) was incorrect in treating a cash deposit as unexplained ...
![Bank Confirmed No Demonetized Currency Deposit on Specific Date: ITAT Deletes ₹15.45 Lakh Cash Deposit Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098616-bank-confirmed-demonetized-currency-deposit-itat-cash-deposit-addition-taxscan.webp "Bank Confirmed No Demonetized Currency Deposit on Specific Date: ITAT Deletes ₹15.45 Lakh Cash Deposit Addition [Read Order]")
Relief for Indian Acrylic Ltd: CESTAT Rules Subscription and Membership Fees Paid to Foreign Associations Not OIDAR Services [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that subscription and membership fees paid by Indian Acrylic Limited to foreign associations did not...
![Relief for Indian Acrylic Ltd: CESTAT Rules Subscription and Membership Fees Paid to Foreign Associations Not OIDAR Services [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098693-indian-acrylic-limited-taxscan.webp "Relief for Indian Acrylic Ltd: CESTAT Rules Subscription and Membership Fees Paid to Foreign Associations Not OIDAR Services [Read Order]")
Relief for Dell India: CESTAT Rules Marketing and Support Services to Foreign Affiliates Constitute Export of Services [Read Order]
The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the marketing and support services provided by Dell India Pvt. Ltd. to its foreign affiliates qualify...
![Relief for Dell India: CESTAT Rules Marketing and Support Services to Foreign Affiliates Constitute Export of Services [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098674-dell-india-taxscan.webp "Relief for Dell India: CESTAT Rules Marketing and Support Services to Foreign Affiliates Constitute Export of Services [Read Order]")
Britannia Biscuit Wholesale Dealer's Estimated Income Reduced to 1% from 1.5%: ITAT Reduces Income citing Earlier Years estimation [Read Order]
The Cuttack Bench of the Income Tax Appellate Tribunal reduced the estimated income of the assessee to 1% from 1.5% as estimated by the Assessing Officer (AO) due to the varying comparative...
![Britannia Biscuit Wholesale Dealers Estimated Income Reduced to 1% from 1.5%: ITAT Reduces Income citing Earlier Years estimation [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098635-britannia-biscuit-taxscan.webp "Britannia Biscuit Wholesale Dealers Estimated Income Reduced to 1% from 1.5%: ITAT Reduces Income citing Earlier Years estimation [Read Order]")
Unexplained Cash Deposit Addition u/s 69A: ITAT Restores Matter to File additional Evidence, Including Bank Statements [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) restored the issue of unexplained money addition made under Section 69A back to the file of the Assessing Officer (AO) to allow the ...
![Unexplained Cash Deposit Addition u/s 69A: ITAT Restores Matter to File additional Evidence, Including Bank Statements [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098610-unexplained-cash-deposit-itat-bank-statements-taxscan.webp "Unexplained Cash Deposit Addition u/s 69A: ITAT Restores Matter to File additional Evidence, Including Bank Statements [Read Order]")