![No evidence proves Unjust enrichment, Refund of Excess Paid Duty must be Credit to Consumer Welfare Fund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-evidence-proves-Unjust-enrichment-Refund-of-Excess-Paid-Duty-must-be-Credit-to-Consumer-Welfare-Fund-CESTAT-TAXSCAN.jpg "No evidence proves Unjust enrichment, Refund of Excess Paid Duty must be Credit to Consumer Welfare Fund: CESTAT [Read Order]")
No evidence proves Unjust enrichment, Refund of Excess Paid Duty must be Credit to Consumer Welfare Fund: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that refund of excess paid duty must be credited to...
![Failure to Produce Evidence as to Astronomical Agricultural Income: ITAT upholds Estimation of Income by AO as Other Source [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Evidence-Astronomical-Agricultural-Income-Agricultural-Income-Income-ITAT-upholds-Estimation-of-Income-ITAT-Estimation-of-Income-Other-Source-Taxscan.jpg "Failure to Produce Evidence as to Astronomical Agricultural Income: ITAT upholds Estimation of Income by AO as Other Source [Read Order]")
![Addition of loan Amount as Outstanding Balance without Proper Evidence and Documents: ITAT directs AO to Re-adjudicate [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/loan-Amount-as-Outstanding-Balance-Proper-Evidence-Documents-ITAT-Re-adjudicate-Addition-of-loan-Amount-taxscan.jpg "Addition of loan Amount as Outstanding Balance without Proper Evidence and Documents: ITAT directs AO to Re-adjudicate [Read Order]")
![Source of Cash Deposit During Demonetization Cannot be Brushed Aside without Evidence to Contrary: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Source-of-Cash-Deposit-During-Demonetization-Source-of-Cash-Deposit-Cash-Deposit-Demonetization-Evidence-ITAT-deletes-Addition-ITAT-taxscan.jpg "Source of Cash Deposit During Demonetization Cannot be Brushed Aside without Evidence to Contrary: ITAT deletes Addition [Read Order]")
Appeal not barred by Limitation in absence of Material Evidence to prove the Order Passed Date and Served Date as same: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that appeal is not barred by limitation in the absence of material evidence to prove the order passed...
![Appeal not barred by Limitation in absence of Material Evidence to prove the Order Passed Date and Served Date as same: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Appeal-absence-of-Material-Evidence-Order-Passed-Date-Served-Date-CESTAT-Customs-Excise-Service-Tax-taxscan.jpg "Appeal not barred by Limitation in absence of Material Evidence to prove the Order Passed Date and Served Date as same: CESTAT [Read Order]")
ITAT dismisses Addition u/s 68 of Income Tax Act Due to Insufficient Evidence of Bogus Transaction [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) deletes Addition under Section 68 of Income Tax Act, 1961 due to Insufficient Evidence of Bogus Transaction. The issue of the case is CIT...
![ITAT dismisses Addition u/s 68 of Income Tax Act Due to Insufficient Evidence of Bogus Transaction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-Income-Tax-Act-Insufficient-Evidence-of-Bogus-Transaction-Insufficient-Evidence-Bogus-Transaction-Evidence-taxscan.jpg "ITAT dismisses Addition u/s 68 of Income Tax Act Due to Insufficient Evidence of Bogus Transaction [Read Order]")
ITAT treats Source for Cash Deposits found in Bank Accounts as Unexplained Money on Unsubstantiated Evidence [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT), treated the source for cash deposits found in bank accounts as unexplained money on unsubstantiated evidence The assessee, Eswara...
![ITAT treats Source for Cash Deposits found in Bank Accounts as Unexplained Money on Unsubstantiated Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-treats-Source-for-Cash-Deposits-ITAT-Source-for-Cash-Deposits-Cash-Deposits-Bank-Accounts-as-Unexplained-Money-Bank-Accounts-Unexplained-Money-Unsubstantiated-Evidence-income-tax-taxscan.jpg "ITAT treats Source for Cash Deposits found in Bank Accounts as Unexplained Money on Unsubstantiated Evidence [Read Order]")
Coercion Shouldn’t be there to Admit Undisclosed Income, Admissions Should be Backed by Credible Evidence: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that coercion shouldn’t be there to admit undisclosed income, and also that admissions should...
![Coercion Shouldn’t be there to Admit Undisclosed Income, Admissions Should be Backed by Credible Evidence: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Coercion-Undisclosed-Income-Credible-Evidence-Evidence-ITAT-Taxscan.jpg "Coercion Shouldn’t be there to Admit Undisclosed Income, Admissions Should be Backed by Credible Evidence: ITAT [Read Order]")
Statement Recorded u/s 133A of the Act without Considering Documents and Evidence produced: ITAT directs de novo Adjudication [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has directed for de novo adjudication finding the statement recorder under Section 133A of the Income Tax Act 1961 without considering the...
![Statement Recorded u/s 133A of the Act without Considering Documents and Evidence produced: ITAT directs de novo Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Statement-Recorded-Act-Considering-Documents-Evidence-ITAT-Adjudication-TAXSCAN.jpg "Statement Recorded u/s 133A of the Act without Considering Documents and Evidence produced: ITAT directs de novo Adjudication [Read Order]")
Burden of proving Goods is of foreign origin is on Department on Providing Documentary Evidence: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench observed that the Burden of proving goods is of foreign origin is on Department on Providing documentary evidence. In...
![Burden of proving Goods is of foreign origin is on Department on Providing Documentary Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Burden-proving-Goods-foreign-Providing-Documentary-Evidence-CESTAT-TAXSCAN.jpg "Burden of proving Goods is of foreign origin is on Department on Providing Documentary Evidence: CESTAT [Read Order]")
SC upholds Order passed u/s 7 of COFEPOS Act in absence of valid Evidence to Explain Investment [Read Judgement]
The Supreme Court (SC) upheldthe order passed under section 7 of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOS) in absence of valid evidence to...
