![Failure to Submit Oral or Document Evidence confirms GST Liability: Madras HC remands for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Submit-Oral-Document-Evidence-GST-Liability-Madras-HC-Reconsideration-TAXSCAN.jpg "Failure to Submit Oral or Document Evidence confirms GST Liability: Madras HC remands for Reconsideration [Read Order]")
Failure to Submit Oral or Document Evidence confirms GST Liability: Madras HC remands for Reconsideration [Read Order]
The Madras High Court remanded the order confirming the GST liability due to failure to submit oral or document evidence. The matter was remanded for...
![Taxpayer Substantiates Cash Deposit Source with Sufficient Evidence: ITAT Deletes Addition of 28 lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/WhatsApp-Image-2024-05-09-at-11.33.42-AM-1.jpeg "Taxpayer Substantiates Cash Deposit Source with Sufficient Evidence: ITAT Deletes Addition of 28 lakhs [Read Order]")
![Taxpayer can give Opportunity to Furnish Critical Additional Evidence before Completing Assessment u/s 144: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-Chandigarh-ITAT-Income-Tax-Income-Tax-Appellate-Tribunal-ITAT-ruling-on-taxpayer-evidence-Taxscan.jpg "Taxpayer can give Opportunity to Furnish Critical Additional Evidence before Completing Assessment u/s 144: ITAT [Read Order]")
![Evidence from Panch Witnesses without Allowing Cross Examination is not valid: CESTAT sets aside Penalty under Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Mumbai-Panch-witnesses-Excise-Act-penalty-cross-examination-Evidence-from-Panch-Witnesses-TAXSCAN.jpg "Evidence from Panch Witnesses without Allowing Cross Examination is not valid: CESTAT sets aside Penalty under Excise Act [Read Order]")
![Non-Acceptance of Fresh Evidence u/r 46A: ITAT remands Income Tax Appeal to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Evidence-Non-Acceptance-of-Fresh-Evidence-ITAT-Income-Tax-Appeal-CITA-ITAT-remands-Income-Tax-Appeal-to-CITA-taxscan.jpg "Non-Acceptance of Fresh Evidence u/r 46A: ITAT remands Income Tax Appeal to CIT(A) [Read Order]")
CESTAT Quashes Penalty u/s 117 of Customs Act on ground of Absence of Direct Evidence of Connivance [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed under section 117 of the Customs Act,1962 on the grounds of the absence of direct...
![CESTAT Quashes Penalty u/s 117 of Customs Act on ground of Absence of Direct Evidence of Connivance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Penalty-Customs-Act-Absence-Direct-Evidence-Connivance-TAXSCAN.jpg "CESTAT Quashes Penalty u/s 117 of Customs Act on ground of Absence of Direct Evidence of Connivance [Read Order]")
Service Tax Demand on Fabrication works for Indian Railway without any corroborative Evidence : CESTAT Directs Re-adjudication [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication to the adjudicating authority for the imposition of service tax demand on fabrication...
![Service Tax Demand on Fabrication works for Indian Railway without any corroborative Evidence : CESTAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-Tax-Service-Tax-Demand-Fabrication-Fabrication-works-Indian-Railway-Service-Tax-Demand-on-Fabrication-works-for-Indian-Railway-CESTAT-taxscan.jpg "Service Tax Demand on Fabrication works for Indian Railway without any corroborative Evidence : CESTAT Directs Re-adjudication [Read Order]")
Failure to produce Evidence in support of Claim of Credit Liabilities towards Labour Groups: ITAT upholds Disallowance u/s 40(a)(ia) of Income Tax Act [Read Order]
The Income Tax Appellate Tribunal (ITAT), Visakhapatnam bench held that the assessee failed to produce evidence in support of the claim of credit liabilities towards labor groups. Therefore, the...
![Failure to produce Evidence in support of Claim of Credit Liabilities towards Labour Groups: ITAT upholds Disallowance u/s 40(a)(ia) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-to-produce-evidence-Credit-Liabilities-towards-Labour-Groups-ITAT-upholds-Disallowance-Income-Tax-Act-Income-Tax-taxscan.jpg "Failure to produce Evidence in support of Claim of Credit Liabilities towards Labour Groups: ITAT upholds Disallowance u/s 40(a)(ia) of Income Tax Act [Read Order]")
Statement made before Customs officials Not Recorded u/s 161 of Crpc can be used as Substantive Evidence: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that a statement made before the Customs officials that was not recorded under Section 161 of the Criminal...
![Statement made before Customs officials Not Recorded u/s 161 of Crpc can be used as Substantive Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Statement-Customs-officials-Not-Recorded-Crpc-Substantive-Evidence-CESTAT-taxscan.jpg "Statement made before Customs officials Not Recorded u/s 161 of Crpc can be used as Substantive Evidence: CESTAT [Read Order]")
Denial of export benefits merely due to non-availability of International Private Leased Circuit connection when the evidence for rendering of services are established, is not justified: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) held that Denial of export benefits merely due to non-availability of International Private Leased Circuit connection when the evidence...
![Denial of export benefits merely due to non-availability of International Private Leased Circuit connection when the evidence for rendering of services are established, is not justified: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Denial-export-benefits-non-availability-Circuit-connection-evidence-for-rendering-taxscan.jpg "Denial of export benefits merely due to non-availability of International Private Leased Circuit connection when the evidence for rendering of services are established, is not justified: ITAT [Read Order]")
Assessment Order passed without Proper Examination of Evidence shall be erroneous and prejudicial to Interest of Revenue: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that the assessment order passed without proper examination of evidence shall be erroneous and prejudicial to the interest of the...
![Assessment Order passed without Proper Examination of Evidence shall be erroneous and prejudicial to Interest of Revenue: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Assessment-Order-Proper-Examination-Evidence-erroneous-prejudicial-Interest-Revenue-ITAT-taxscan.jpg "Assessment Order passed without Proper Examination of Evidence shall be erroneous and prejudicial to Interest of Revenue: ITAT [Read Order]")