Cross-Examination
Columns
Can GSTAT Hear Appeals Against APL-02 Rejection Orders?
A significant procedural issue has emerged with the rollout of GST Appellate Tribunal (GSTAT)...
Direct Tax
S. 292BC Can’t Retroactively Validate Defective S. 153D Approvals Issued Before April 1, 2021: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed assessment orders...
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
Columns
Can GSTAT Hear Appeals Against APL-02 Rejection Orders?
A significant procedural issue has emerged with the rollout of GST Appellate Tribunal (GSTAT)...
Direct Tax
S. 292BC Can’t Retroactively Validate Defective S. 153D Approvals Issued Before April 1, 2021: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed assessment orders...
Columns
Earn Salary and Trade in F&O? Small Profit Could Now Trigger Tax Audit Under New Income Tax Act
The Income-tax Act, 2025 appears to have made a significant compliance change for small...
Columns
GST Notices for FY 2024-25 Onwards U/s 73/74 May Face Jurisdictional Challenge After S. 74A: Taxpayers Must Check Validity Before Replying [CASE LAW]
In a significant ruling with potentially far-reaching implications for GST assessments across the country,...