Evidence
Direct Tax
Addition Based on Unverified Third-Party Digital Records Can’t Survive Scrutiny: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...
GST
Retrospective Application of BNS Unconstitutional: Allahabad High Court Quashes FIR Against Panchayat Secretary For Non-Deposit Of TDS/GST
The Allahabad High Court has quashed a criminal case registered against a Gram Panchayat...
Columns
Evidence Obtained During Illegal Search Is Not Automatically Inadmissible – Know The SC Judgement
The Evidence collected during an illegal or unlawful search is not automatically inadmissible, and...
Indirect Taxes
Customs Dept. Can’t Collect Evidence Behind Importer’s Back And Without Supplying Copies: CESTAT
The Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
Indirect Taxes
Ayurvedic Products Can’t Be Classified As Cosmetics Without Evidence; CESTAT Quashes 5.31 Crore Excise Demand
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has set...
GST
Allahabad HC Grants Bail in ₹6-Crore GST Fraud Case, Citing Documentary Nature of Evidence
The Allahabad High Court has granted bail to an accused arrested in connection with...
Company & PMLA
PMLA | No Direct Evidence In Circuitous, Opaque Financial Transactions; Absence of Legit Income Establishes Nexus To Crime Proceeds: Chhattisgarh High Court
The Chhattisgarh High Court has held that in a money laundering case, as the...
Direct Tax
WhatsApp Chats as Evidence in Income Tax Cases: Legal Recognition with Conditions
As digital communication increasingly shifts to platforms like WhatsApp, questions about the evidentiary value...
Other Laws
Majithia DA Probe: Former DGP, ED Officer Step Forward with Evidence Amid Allegations of Past Political Pressure
The ongoing investigation into the disproportionate assets and alleged drug-money laundering case involving senior...
Indirect Taxes
IRS Officer Cleared in ₹160 Crore Diamond Overvaluation Case Due to Lack of Evidence
A special CBI court has discharged Indian Revenue Service (IRS) officer Chandrashekhar Manikanhaiya, citing...
Direct Tax
Mere Suspicion Insufficient, No Evidence of Value Addition in Solar Goods by Assessee: Delhi High Court
The Delhi High Court has held that the department had failed to place on...
Company & PMLA
Co-Accused Statement Under S. 50 Of PMLA Not Substantive Piece Of Evidence: Calcutta High Court
The Calcutta High Court in the case of Sujay Krishna Bhadra v/s. Enforcement Directorate...
Indirect Taxes
Excise Duty Demand Can’t Be Based On Director’s Statement In Absence Of Corroborative Evidence: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal, Allahabad, ruled that the excise duty...
Direct Tax
ITAT Deletes Income Tax Addition Sold Based On Statements Recorded Without Corroborative Evidence Of Unaccounted Sales
The Income Tax Appellate Tribunal, Delhi, deleted the income tax addition sold based on...
Latest articles
Direct Tax
Addition Based on Unverified Third-Party Digital Records Can’t Survive Scrutiny: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...
GST
Retrospective Application of BNS Unconstitutional: Allahabad High Court Quashes FIR Against Panchayat Secretary For Non-Deposit Of TDS/GST
The Allahabad High Court has quashed a criminal case registered against a Gram Panchayat...
Direct Tax
Cash Deposits Can’t Be Taxed as Unexplained Money When Supported by Earlier Bank Withdrawals: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...
GST
Allahabad High Court Stays GST Detention Order; Directs Release of Vehicle and Goods on Deposit of Rs. 1.44 Lakh
The Allahabad High Court has granted interim relief to a taxpayer by staying the...