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![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 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...
![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]](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]](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]](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]")
When there is No Clear Documentary Evidence to Prove Identity of Assessee, the Burden of Proof lies on him claiming the benefit: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Pune bench consisting of Partha Sarathi Chaudhury, Judicial Member and Dr. Dipak P. Ripote, Accountant Member held that when there is no clear documentary...
![When there is No Clear Documentary Evidence to Prove Identity of Assessee, the Burden of Proof lies on him claiming the benefit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Documentary-Evidence-ProveIdentity-of-Assessee-Burden-Proof-lies-claiming-benefit-ITAT-Taxscan.jpg "When there is No Clear Documentary Evidence to Prove Identity of Assessee, the Burden of Proof lies on him claiming the benefit: ITAT [Read Order]")
![GST Evasion: Punjab and Haryana HC grants Bail to person accused of Wrongfully availing ITC [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/GST-Evasion-punjab-Haryana-HC-bail-Wrongfully-Availing-ITC-Taxscan.jpg "GST Evasion: Punjab and Haryana HC grants Bail to person accused of Wrongfully availing ITC [Read Order]")
Officers cannot reject Claim of Sales/Returns merely on assumption of failure to produce Documentary Evidence: Madras High Court [Read Judgment]
The Madras High Court held that officers cannot reject claims of sales or returns merely on the assumption of failure to produce documentary evidence. The petitioner, M/s.Kurlon Enterprises...
![Officers cannot reject Claim of Sales/Returns merely on assumption of failure to produce Documentary Evidence: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/11/Officer-Claim-of-Sales-Documentary-Evidence-Madras-High-Court-Taxscan.jpg "Officers cannot reject Claim of Sales/Returns merely on assumption of failure to produce Documentary Evidence: Madras High Court [Read Judgment]")
Assessee can Produce Third Parties before AO to dispute Documentary Evidence found during Search: ITAT [Read Order]
The Income Tax Appellate Tribunal, (ITAT) Delhi, held that when documentary evidence of managing affairs of the contractor by the personnel of the assessee is found during search action, the onus was...
![Assessee can Produce Third Parties before AO to dispute Documentary Evidence found during Search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/12/Documentary-Evidence-ITAT-Taxscan.jpg "Assessee can Produce Third Parties before AO to dispute Documentary Evidence found during Search: ITAT [Read Order]")