Cross-Examination
Direct Tax
Married Daughters Can Keep Jewellery at Parental Home: ITAT Deletes Additions
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has deleted additions totalling...
Indirect Taxes
Gold Paste Worth ₹36.89 Lakh Seized From 2 Passengers Arriving From Colombo
The Air Intelligence Unit (AIU) at Trichy International Airport intercepted two male passengers arriving...
Direct Tax
No Addition Merely on Entry Provider’s Statement Without Cross-Examination: ITAT Upholds Deletion
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the deletion...
Indirect Taxes
Retracted Statements Can’t Be Relied Upon Without Cross-Examination: CESTAT Quashes Gold Confiscation
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Uncorroborated Statements, Denial of Cross-Examination Can’t Sustain Customs Action: CESTAT Quashes Gold Jewellery Confiscation
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, has set aside...
Direct Tax
Bogus Capital Gains | Rajasthan High Court Dismisses Income Tax Appeals Over Denial of Cross-Examination
The Rajasthan High Court has dismissed a batch of income tax appeals filed by...
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
Direct Tax
Married Daughters Can Keep Jewellery at Parental Home: ITAT Deletes Additions
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has deleted additions totalling...
Indirect Taxes
Gold Paste Worth ₹36.89 Lakh Seized From 2 Passengers Arriving From Colombo
The Air Intelligence Unit (AIU) at Trichy International Airport intercepted two male passengers arriving...
Direct Tax
Deduction For Expenses Disallowed Over TDS Default Can Be Claimed After Tax Payment Despite Omission In Return: ITAT
The Income Tax Appellate Tribunal (ITAT), Rajkot Bench, has allowed a deduction of ₹10,48,139...
GST
₹5.34 Crore GST Notice Covering Four Financial Years Faces Challenge: Calcutta High Court Grants Interim Protection
The Calcutta High Court has granted conditional interim protection in a challenge to a...