![Commissioner can Remand Matter to Lower Authority for Examining Documentary Evidence Regards to Unjust Enrichment: CESTAT rules in Favour of Indian Oil Corporation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Commissioner-Remand-Matter-to-Lower-Authority-Examining-Documentary-Evidence-Unjust-Enrichment-CESTAT-rules-in-Favour-of-Indian-Oil-Corporation-Indian-Oil-Corporation-CESTAT-taxscan.jpg "Commissioner can Remand Matter to Lower Authority for Examining Documentary Evidence Regards to Unjust Enrichment: CESTAT rules in Favour of Indian Oil Corporation [Read Order]")
Commissioner can Remand Matter to Lower Authority for Examining Documentary Evidence Regards to Unjust Enrichment: CESTAT rules in Favour of Indian Oil Corporation [Read Order]
Tin the case of Indian Oil Corporation, the Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the...
![Claim of Return of Stock from CD Without any Solid Documentary Evidence is invalid: NCLAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Claim-of-Return-of-Stock-Return-of-Stock-from-CD-Solid-Documentary-Evidence-NCLAT-taxscan.jpg "Claim of Return of Stock from CD Without any Solid Documentary Evidence is invalid: NCLAT [Read Order]")
![Insurance Claim on Remission of Duty cannot be Denied on Ground of Failure to Produce Documentary Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Insurance-CESTAT-Ahmedabad-Documentary-Evidence-taxscan.jpg "Insurance Claim on Remission of Duty cannot be Denied on Ground of Failure to Produce Documentary Evidence: CESTAT [Read Order]")
![Service Tax Refund: CESTAT remands back matter for consideration of Documentary Evidence and Departmental Records [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Service-Tax-Refund-Service-Tax-CESTAT-consideration-of-documentary-evidence-departmental-records-documentary-evidence-taxscan.jpg "Service Tax Refund: CESTAT remands back matter for consideration of Documentary Evidence and Departmental Records [Read Order]")
![Penalty u/s 271F cannot be Levied If there is “Reasonable Cause”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Penalty-Reasonable-Cause-ITAT-Levied-Taxscan.jpg "Penalty u/s 271F cannot be Levied If there is “Reasonable Cause”: ITAT [Read Order]")
No Liability to Pre-Deposit for Bail in GST Case in absence of Completed Assessment: Supreme Court [Read Judgement]
The Supreme Court has recently held that the appellant has no liability to pre-deposit half the revenue loss, in the absence of a completed assessment to crystallize the tax liability to be released...
![No Liability to Pre-Deposit for Bail in GST Case in absence of Completed Assessment: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/03/No-Liability-Pre-Deposit-for-Bail-in-GST-Case-Assessment-Supreme-Court-TAXSCAN.jpg "No Liability to Pre-Deposit for Bail in GST Case in absence of Completed Assessment: Supreme Court [Read Judgement]")
No Documentary Evidence found in respect of On-Money Receipt: ITAT deletes Income Tax Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai deleted addition as no incriminating material found in respect of on-money receipt. A search under section 132 of the Income Tax Act, 1961 was...
![No Documentary Evidence found in respect of On-Money Receipt: ITAT deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Documentary-Evidence-On-Money-Receipt-ITAT-Income-Tax-Addition-taxscan.jpeg "No Documentary Evidence found in respect of On-Money Receipt: ITAT deletes Income Tax Addition [Read Order]")
Amendment in Bill of Entry to be allowed on basis of Documentary Evidence in existence when Goods were cleared, Deposited or Exported: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad held that amendment in Bill of Entry to be allowed on basis of documentary evidence in existence when goods were cleared,...
![Amendment in Bill of Entry to be allowed on basis of Documentary Evidence in existence when Goods were cleared, Deposited or Exported: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Amendment-Bill-of-Entry-Documentary-Evidence-Goods-Deposited-Exported-CESTAT-taxscan.jpg "Amendment in Bill of Entry to be allowed on basis of Documentary Evidence in existence when Goods were cleared, Deposited or Exported: CESTAT [Read Order]")
Bills of Entry can be amended with the Documentary Evidence used for Customs Clearance: Bombay HC permits Hindustan Unilever to amend Bills [Read Order]
A Division Bench of the Bombay HC comprising Justice K R Shriram and Justice A S Doctor held that Bills of Entry can be amended by submission of documents used for customs clearance and permitted the...
![Bills of Entry can be amended with the Documentary Evidence used for Customs Clearance: Bombay HC permits Hindustan Unilever to amend Bills [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Bills-Entry-Documentary-Evidence-Bombay-HC-Hindustan-Unilever-TAXSCAN.jpeg "Bills of Entry can be amended with the Documentary Evidence used for Customs Clearance: Bombay HC permits Hindustan Unilever to amend Bills [Read Order]")
No Documentary Evidence to substantiate Performance Related Pay as Expenditure, claim not sustainable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), of Kolkata bench has held that the claim of Performance Related Pay (PRP) is not sustainable when no documentary evidence was produced to substantiate the...
![No Documentary Evidence to substantiate Performance Related Pay as Expenditure, claim not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/documentary-evidence-expenditure-ITAT-taxscan.jpg "No Documentary Evidence to substantiate Performance Related Pay as Expenditure, claim not sustainable: ITAT [Read Order]")
![Jurisdiction u/s 263 can invoke only when an erroneous decision made by AO sustains: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Jurisdiction-erroneous-decision-AO-ITAT-Taxscan.jpg "Jurisdiction u/s 263 can invoke only when an erroneous decision made by AO sustains: ITAT [Read Order]")
![Development Expenditure on Sale of Land not Deductible without Evidence: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Development-Expenditure-Sale-of-Land-Deductible-Evidence-ITAT-Taxscan.jpeg "Development Expenditure on Sale of Land not Deductible without Evidence: ITAT [Read Order]")