Cross-Examination
Company & PMLA
NCLAT Upholds Full Provident Fund & Gratuity Payments to Jet Airways Workmen Outside Liquidation Estate Under IBC
The National Company Law Appellate Tribunal (NCLAT), New Delhi Bench has held that provident...
Direct Tax
S. 54 Exemption Allowed for Multiple New Houses Where Capital Gains Arise from Sale of Multiple Residential Properties: ITAT
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that an...
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
Company & PMLA
NCLAT Upholds Full Provident Fund & Gratuity Payments to Jet Airways Workmen Outside Liquidation Estate Under IBC
The National Company Law Appellate Tribunal (NCLAT), New Delhi Bench has held that provident...
Direct Tax
S. 54 Exemption Allowed for Multiple New Houses Where Capital Gains Arise from Sale of Multiple Residential Properties: ITAT
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that an...
Direct Tax
Software Subscription Fees Not Taxable as FTS or Royalty: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that receipts...
Direct Tax
Inland Haulage Charges Can’t Be Taxed Separately When Linked to International Shipping: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that Inland...