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    <title>2025 (10) TMI 880 - CESTAT ALLAHABAD</title>
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    <description>Renting of immovable property receipts were left open for reconsideration because the levy was pending final determination before the Supreme Court in related tenant proceedings, so the issue was remanded. Miscellaneous income was treated as taxable in the absence of supporting records showing it was only scrap sale or interest; the related interest and penalty were sustained, with fresh quantification required for that head. Inadmissible CENVAT credit was also upheld because the appellant failed to produce duty or tax-paying documents to establish entitlement, and the associated interest and penalty were sustained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=780084</link>
      <description>Renting of immovable property receipts were left open for reconsideration because the levy was pending final determination before the Supreme Court in related tenant proceedings, so the issue was remanded. Miscellaneous income was treated as taxable in the absence of supporting records showing it was only scrap sale or interest; the related interest and penalty were sustained, with fresh quantification required for that head. Inadmissible CENVAT credit was also upheld because the appellant failed to produce duty or tax-paying documents to establish entitlement, and the associated interest and penalty were sustained.</description>
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