![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]")
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...
![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]](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]")
![ITAT Confirms Income Tax Addition u/s 68 in Absence of Evidence Proving Unsubstantial Increase in Business Capital [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITAT-Confirms-Income-Tax-Addition-ITAT-Absence-of-Evidence-Income-Tax-Addition-Income-Tax-Business-Capital-taxscan.jpg "ITAT Confirms Income Tax Addition u/s 68 in Absence of Evidence Proving Unsubstantial Increase in Business Capital [Read Order]")
![Bogus Purchase, Claim of Expense Denied without Corroborative Evidence:Â Delhi HC quashes Reassessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Bogus-Purchase-Claim-of-Expense-Expense-Claim-Corroborative-Evidence-taxscan.jpg "Bogus Purchase, Claim of Expense Denied without Corroborative Evidence:Â Delhi HC quashes Reassessment Order [Read Order]")
Non-Consideration of Evidence on Deduction Claim u/s 54B and Capital Gains Exemption on Sale of Agricultural Land: ITAT remands Matter to AO [Read Order]
The Income Tax Appellate Tribunal (ITAT) Chennai bench remanded the matter before the Assessing officer for re adjudication due to nonconsideration of evidence on deduction claimed under...
![Non-Consideration of Evidence on Deduction Claim u/s 54B and Capital Gains Exemption on Sale of Agricultural Land: ITAT remands Matter to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Non-Consideration-Evidence-Deduction-Claim-Capital-Gains-Exemption-Sale-of-Agricultural-Land-ITAT-remands-Matter-AO-taxscan.jpg "Non-Consideration of Evidence on Deduction Claim u/s 54B and Capital Gains Exemption on Sale of Agricultural Land: ITAT remands Matter to AO [Read Order]")
Bombay HC set aside Assessment Order u/s 148 in Absence of Evidence proving Income Escapement in Assessment [Read Order]
The Bombay High Court HC set aside an assessment order under section 148 of Income ncome Tax Act,1961 in the absence of evidence proving income escapement in assessment. Vaman Prestressing Co....
![Bombay HC set aside Assessment Order u/s 148 in Absence of Evidence proving Income Escapement in Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Bombay-High-Court-assessment-order-Absence-of-Evidence-proving-Income-Escapement-in-Assessment-taxscan.jpeg "Bombay HC set aside Assessment Order u/s 148 in Absence of Evidence proving Income Escapement in Assessment [Read Order]")
Misreading of Evidence by Magistrate: Calcutta HC sets aside Order of Acquittal in S. 138 NI Act Case [Read Order]
Directing the respondent to surrender, a Single Bench of the Calcutta High Court has quashed and set aside the order of acquittal granted by the magistrate owing to misreading of evidence. The...
![Misreading of Evidence by Magistrate: Calcutta HC sets aside Order of Acquittal in S. 138 NI Act Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Misreading-Evidence-Magistrate-aside-Order-Acquittal-NI-Act-Case-Directing-respondent-surrender-taxscan.jpg "Misreading of Evidence by Magistrate: Calcutta HC sets aside Order of Acquittal in S. 138 NI Act Case [Read Order]")
Expert Evidence cannot be Brushed Aside for Non-Technical Reasons: CESTAT quashes Allegation of Clandestine Removal of Chemicals without Payment of Excise Duty [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the allegation of clandestine removal of chemicals without payment of excise duty and observed that...
![Expert Evidence cannot be Brushed Aside for Non-Technical Reasons: CESTAT quashes Allegation of Clandestine Removal of Chemicals without Payment of Excise Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Expert-Evidence-Brushed-Aside-for-Non-Technical-Reasons-CESTAT-quashes-Allegation-of-Clandestine-Removal-of-Chemicals-Payment-of-Excise-Duty-TAXSCAN.jpg "Expert Evidence cannot be Brushed Aside for Non-Technical Reasons: CESTAT quashes Allegation of Clandestine Removal of Chemicals without Payment of Excise Duty [Read Order]")
Wavier of Penalty u/s 80 allowable in absence of Evidence Establishing Suppression of fact with Intention to Evade Tax: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Waiver of Penalty under section 80 of the Finance Act, 1994 allowable in the absence of...
![Wavier of Penalty u/s 80 allowable in absence of Evidence Establishing Suppression of fact with Intention to Evade Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Wavier-Penalty-allowable-absence-Evidence-Establishing-Suppression-fact-Intention-Evade-Tax-CESTAT-taxscan.jpg "Wavier of Penalty u/s 80 allowable in absence of Evidence Establishing Suppression of fact with Intention to Evade Tax: CESTAT [Read Order]")
Refund Claim of Cenvat Credit allowable when Input Service is related to Manufacture of Finished Goods: CESTAT upholds Refund in absence of Contrary Evidence [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the refund claim of Cenvat Credit allowable when Input Service is related to manufacture of the...
![Refund Claim of Cenvat Credit allowable when Input Service is related to Manufacture of Finished Goods: CESTAT upholds Refund in absence of Contrary Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Refund-Claim-of-Cenvat-Credit-Refund-Claim-Cenvat-Credit-Input-Service-Finished-Goods-CESTAT-upholds-Refund-Contrary-Evidence-taxscan.jpg "Refund Claim of Cenvat Credit allowable when Input Service is related to Manufacture of Finished Goods: CESTAT upholds Refund in absence of Contrary Evidence [Read Order]")
Failure to produce Confirmation Letter and Supporting Evidence of Promotion Expenses Incurred towards Medicine Agency: ITAT upholds Addition [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has upheld the addition as the assessee had failed to produce confirmation letter and promotion expenses incurred towards the medicine...
![Failure to produce Confirmation Letter and Supporting Evidence of Promotion Expenses Incurred towards Medicine Agency: ITAT upholds Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Confirmation-Letter-Supporting-Evidence-Promotion-Expenses-Medicine-Agency-ITAT-Addition-taxscan.jpg "Failure to produce Confirmation Letter and Supporting Evidence of Promotion Expenses Incurred towards Medicine Agency: ITAT upholds Addition [Read Order]")