![No GST on Processed Seafood in ‘Industrial Packs- Not For Retail Sale’, 5% GST Applies Otherwise: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/AAR-West-Bengal-Seafood-GST-Taxscan.jpg "No GST on Processed Seafood in ‘Industrial Packs- Not For Retail Sale’, 5% GST Applies Otherwise: AAR [Read Order]")
No GST on Processed Seafood in ‘Industrial Packs- Not For Retail Sale’, 5% GST Applies Otherwise: AAR [Read Order]
The West Bengal Authority of Advance Ruling ( AAR ) has ruled that Goods and Services Tax ( GST ) is not applicable on supply of processed seafood in...
![Orissa HC Rejects Pre-Arrest Bail of GST Officer Accused of Embezzling ₹71.03 Lakhs in Public Funds [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Orissa-HC-Orissa-HC-Rejects-Pre-Arrest-Bail-Pre-Arrest-Bail-Pre-Arrest-Bail-of-GST-Officer-GST-Officer-Accused-of-Embezzling-Public-Funds-taxscan.jpg "Orissa HC Rejects Pre-Arrest Bail of GST Officer Accused of Embezzling ₹71.03 Lakhs in Public Funds [Read Order]")
![ITAT directs Re adjudication after considering Documentary Evidence related to Genuine Activities of Assessee Trust [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Re-adjudication-Documentary-Evidence-Genuine-Activities-Assessee-Trust-taxscan.jpg "ITAT directs Re adjudication after considering Documentary Evidence related to Genuine Activities of Assessee Trust [Read Order]")
![Sale Proceeds of Shares Properly Explained Through Documentary Evidence: ITAT Deletes Addition of 39.7 Lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Sale-Proceeds-of-Shares-Documentary-Evidence-ITAT-Addition-taxscan.webp "Sale Proceeds of Shares Properly Explained Through Documentary Evidence: ITAT Deletes Addition of 39.7 Lakhs [Read Order]")
![Documentary Evidence is Sufficient for Claim of Income in ITR: Delhi HC Dismisses UPSRTC Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Documentary-Evidence-Sufficient-for-Claim-ITR-Delhi-HIGH-COURT-UPSRTC-Writ-Petition-TAXSCAN.jpg "Documentary Evidence is Sufficient for Claim of Income in ITR: Delhi HC Dismisses UPSRTC Writ Petition [Read Order]")
Failure to Furnish Purchaser Company Confirmation and Documentary Evidence on Conveyance Deed: ITAT upholds Addition on Capital Gain on Slump Sale of Sugar Unit [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has upheld the addition of capital gain on slump sale of sugar unit on failure to furnish purchaser company confirmation and documentary...
![Failure to Furnish Purchaser Company Confirmation and Documentary Evidence on Conveyance Deed: ITAT upholds Addition on Capital Gain on Slump Sale of Sugar Unit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-to-Furnish-Purchaser-Company-Confirmation-and-Documentary-Evidence-on-Conveyance-Deed-ITAT-upholds-Addition-on-Capital-Gain-on-Slump-Sale-of-Sugar-Unit-TAXSCAN-.jpg "Failure to Furnish Purchaser Company Confirmation and Documentary Evidence on Conveyance Deed: ITAT upholds Addition on Capital Gain on Slump Sale of Sugar Unit [Read Order]")
ITAT directs AO to treat Building Expenditure part of Surrendered Income already disclosed during Survey as Business Income, sets aside application of S. 69 r.w.s 115BBE [Read Order]
The Amritsar Bench of Income Tax Appellate Tribunal (ITAT) has set aside the application under Section 69 read with Section 115BBE of the Income Tax Act 1961 directing the Assessing Officer (AO) to...
![ITAT directs AO to treat Building Expenditure part of Surrendered Income already disclosed during Survey as Business Income, sets aside application of S. 69 r.w.s 115BBE [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-AO-Building-Expenditure-Surrendered-Income-Survey-Business-Income-TAXSCAN.jpg "ITAT directs AO to treat Building Expenditure part of Surrendered Income already disclosed during Survey as Business Income, sets aside application of S. 69 r.w.s 115BBE [Read Order]")
Failure to Explain Genuineness of Cash Payment for Purchase of Property by Firm: ITAT uphold Income Tax Addition [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has ruled that the tax authorities were justified in adding income to the assessee's return due to inadequate evidence for cash payments...
![Failure to Explain Genuineness of Cash Payment for Purchase of Property by Firm: ITAT uphold Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Failure-Genuineness-Cash-Payment-Purchase-Property-Firm-ITAT-Income-Tax-TAXSCAN.jpg "Failure to Explain Genuineness of Cash Payment for Purchase of Property by Firm: ITAT uphold Income Tax Addition [Read Order]")
ITAT treats Cash Deposit during Demonetization Period u/s 69A on Failure to Produce Documentary Evidence [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal (ITAT) has treated the cash deposit made during the demonetisation period under Section 69A of the Income Tax Act 1961 on failure to produce the...
![ITAT treats Cash Deposit during Demonetization Period u/s 69A on Failure to Produce Documentary Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-treats-Cash-Deposit-during-Demonetization-Period-Demonetization-ITAT-Cash-Deposit-Produce-Documentary-Evidence-taxscan.jpg "ITAT treats Cash Deposit during Demonetization Period u/s 69A on Failure to Produce Documentary Evidence [Read Order]")
Mismatch in contract receipts shown in P&L account and Form 26AS reconciled by Self speaking documentary evidence: ITAT deletes addition [Read Order]
The Income Tax Appellate Tribunal (ITAT) of Mumbai Bench recently while deleting the addition made by the Assessing officer (AO) held that mismatch in contract receipts shown in profit and loss...
![Mismatch in contract receipts shown in P&L account and Form 26AS reconciled by Self speaking documentary evidence: ITAT deletes addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Mismatch-Mismatch-in-contract-receipts-contract-receipts-PL-account-taxscan.jpg "Mismatch in contract receipts shown in P&L account and Form 26AS reconciled by Self speaking documentary evidence: ITAT deletes addition [Read Order]")
Failure to explain Credit Card Payments with Supporting Documentary Evidence: ITAT Deletes partial Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT) Hyderabad Bench held that the assessee failed to explain the credit card payments with supporting documentary evidences. Hence, the bench deleted the partial...
![Failure to explain Credit Card Payments with Supporting Documentary Evidence: ITAT Deletes partial Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Failure-to-explain-Credit-Card-Payments-Supporting-Documentary-Evidence-ITAT-Deletes-partial-Addition-TAXSCAN.jpg "Failure to explain Credit Card Payments with Supporting Documentary Evidence: ITAT Deletes partial Addition [Read Order]")
No Addition can be Made if AO Failed to Discharge Secondary Onus of Disproving Documentary Evidences Filed by Assessee : ITAT Deletes Income Tax Addition
The Delhi bench of Income Tax Appellate Tribunal (ITAT) held that the Assessing Officer (AO), has failed to discharge the secondary onus of demolishing/disproving the genuineness of the...
