Cross-Examination
Indirect Taxes
Delayed FIR Weakens Prosecution at Bail Stage, Bombay Court Grants Bail in Rs. 1.25 Crore Jewellery Dispute
A Special Court in Mumbai has granted bail to a jeweller accused of criminal...
Indirect Taxes
Services Used for Setting Up Factory Continue to Qualify as ‘Input Services’: CESTAT
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Cross-Examination Not Absolute Right | Delhi High Court Upholds Penalty In Gutkha Manufacturing Case
The Delhi High Court while upholding Rs. 50 lakh penalty in gutkha manufacturing case,...
Indirect Taxes
Statements Given to Customs Officers Are Not Admissible Unless Tested in Cross-Examination: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
Indirect Taxes
Right To Cross-Examination In Customs Adjudication Proceedings Is Not Absolute: Delhi High Court
The Delhi High Court has held that the right to cross-examination in customs adjudication...
Other Laws
“Cross-Examination is Not What to Ask, But What Not to Ask”: Delhi High Court Upholds Late Filing of Documents Triggered by Defendant’s Question
The Delhi High Court has upheld the late filing of ownership documents triggered by...
Direct Tax
No Cross-Examination, No Statement, Yet Rs. 50 Lakh Income Tax Addition Upheld: ITAT Slams NFAC CIT(A) for Flouting Binding Directions
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has come down heavily on...
Other Laws
Adverse Inference Can’t Override Right to Cross-Examination in Commercial Suits: Karnataka High Court
The Karnataka High Court has held that adverse inference for non-production of documents cannot...
Latest articles
Indirect Taxes
Delayed FIR Weakens Prosecution at Bail Stage, Bombay Court Grants Bail in Rs. 1.25 Crore Jewellery Dispute
A Special Court in Mumbai has granted bail to a jeweller accused of criminal...
Indirect Taxes
Services Used for Setting Up Factory Continue to Qualify as ‘Input Services’: CESTAT
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Customs Can’t Enhance Import Value Solely on NIDB Data Without Proof of Comparable Imports: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
GST
Bona Fide Mistakes Shouldn’t Defeat Substantive Tax Rights: Karnataka High Court Allows Correction of GST DRC-03 Filing Error
The Karnataka High Court has ruled that a bona fide error in Form GST...