Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeDirect TaxMere Uncorroborated Statement During Search Can’t Justify Presumption of Capitation Fee Collection:...

Mere Uncorroborated Statement During Search Can’t Justify Presumption of Capitation Fee Collection: Madras High Court

Direct Tax

Published on

By Mariya Paliwala
Madras HC

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Madras High Court has dismissed a batch of tax appeals filed by the Income Tax Department, holding that statutory presumptions under Sections 132(4) and 132(4A) of the Income Tax Act cannot be invoked in the absence of corroborative material, particularly when the allegation of capitation fee collection itself remains unproved.  The Bench of Justice…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Indirect Taxes

Service Tax Paid Twice Can’t Be Retained Because First Payment Was Missing From ST-3 Return: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes

Cab Service for SEZ Staff Can’t Be Denied Tax Exemption Citing Part of Journey Is Outside SEZ: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
GST

GST SCN Quashes After Taxpayer Says Audit Reply Was Overlooked: Punjab and Haryana High Court

The Punjab and Haryana High Court has set aside two GST show cause notices...
Indirect Taxes

Profit From Resale of Airline Cargo Space Is Not Taxable as Business Auxiliary Service: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

More like this

Indirect Taxes

Service Tax Paid Twice Can’t Be Retained Because First Payment Was Missing From ST-3 Return: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes

Cab Service for SEZ Staff Can’t Be Denied Tax Exemption Citing Part of Journey Is Outside SEZ: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
GST

GST SCN Quashes After Taxpayer Says Audit Reply Was Overlooked: Punjab and Haryana High Court

The Punjab and Haryana High Court has set aside two GST show cause notices...