Evidence
Direct Tax
Reassessment Beyond 4 Years Invalid Without Finding of Taxpayer’s Failure to Make Full Disclosure: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that an...
Direct Tax
Reassessment Additions Must Arise From Recorded Reasons: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that additions...
Indirect Taxes
Customs Dept’s Absolute Confiscation Of High-Purity Gold Jewellery Not Justified In Absence Of Smuggling Evidence: Delhi HC
The Delhi High Court has held that absolute confiscation of high-purity gold jewellery is...
Indirect Taxes
Mere Issuance Of Order Doesn’t Amount To Valid Communication Unless Supported By Evidence of Service: CESTATÂ
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
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...
Latest articles
Direct Tax
Reassessment Beyond 4 Years Invalid Without Finding of Taxpayer’s Failure to Make Full Disclosure: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that an...
Direct Tax
Reassessment Additions Must Arise From Recorded Reasons: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that additions...
Direct Tax
Reassessment Notice Issued Beyond Surviving Limitation Period Is Void Ab Initio: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a reassessment...
Direct Tax
S. 68 Addition Can’t Rest Solely on Investigation Wing Report When Loan Documents Remain Unrebutted: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that information...