Read all Latest Updates on and about Evidence

Top

Begin typing your search above and press return to search.

Home
»
Evidence

Receiving Gifts Before Wedding Date Cannot Be Treated as Ungenuine Without Proof: ITAT Deletes ₹4.31 Lakh Unexplained Cash Deposit Addition [Read Order]

Kavi Priya

The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition made by the Assessing Officer (AO), holding that gifts received...

Factual Dispute on Custody Legal or Proper in Gold Smuggling Case not for Writ Jurisdiction:...

Income Tax Dept Could not Place alleged accommodation entries which led to Addition u/s 69A: ITAT...

₹1.5 Crore Treated as Unexplained Cash Credit u/s 68: ITAT Upholds CIT(A)’s Deletion of Addition...

Income Addition Based on Third-Party Disclosure Without Evidence Not Sustainable: ITAT [Read Order]

Tender Scam: Jharkhand HC rejects Bail Plea of Ex-Minister in PMLA Case [Read Order]

The Jharkhand High Court has rejected the bail application filed by the senior politician and sitting MLA in Jharkhand, who is accused in a high-profile money laundering case under the Prevention of...

CIT(A) cannot Reject Additional evidence u/r 46 A of Income Tax Rules against unexplained Investment Merely because of non-furnishing before AO: ITAT [Read Order]

The Chennai bench of the Income Tax Appellate Tribunal (ITAT) allowed the assessee to furnish the additional evidence under rule 46 A of the Income Tax Rules, 1962 before the Assessing Officer...

Assessee could not Produce Evidence before Tribunal due to Judicial Custody: ITAT sets aside Addition of Bank Credits to Income Tax [Read Order]

The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) has set aside additions made on account of cash deposits and bank credits for Assessment Years (AY) 2019–20 and 2020–21, noting that...

ICSI Calls for PMQ Course on Arbitration for members of (CS)

Recently, the Institute of Company Secretaries of India ( ICSI ) has notified online admissions for its Post Membership Qualification (PMQ) course on Arbitration for members. The last date for ...

Disallowance of Related Party Payments u/s 40A(2)(b): ITAT Deletes Additions for AO’s Failure to Prove Excessiveness

The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) deleted disallowances made under Section 40A(2)(b) for payments to related parties, holding that the Assessing Officer (AO) failed to...

Tribunal Cannot Interfere with Decision of Original Authority w/out Evidence, Illogicality, or Procedural Impropriety: CESTAT [Read Order]

The Tribunal observed that its role in disciplinary matters is limited and does not extend to substituting its own view for that of the original authority.The Chennai Bench of the Customs, Excise and...

ITAT Deletes ₹1.2 Crore Addition, Cites Lack of Evidence in Jewellery Stock Discrepancy Case [Read Order]

The Income Tax Appellate Tribunal (ITAT), Jaipur Bench, has ruled in favor of a Jewellery deleting additions of over ₹1.2 crore made by the tax department due to alleged discrepancies in cash and...