![Boarding Officer to Improve Boarding Function Transparency by Boarding Jackets Fitted with Body Worn Camera (BWC): CBIC [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/03/Boarding-Officer-Boarding-Function-Boarding-Jackets-Body-Worn-Camera-CBIC-Indirect-Tax-Customs-Taxscan.jpg "Boarding Officer to Improve Boarding Function Transparency by Boarding Jackets Fitted with Body Worn Camera (BWC): CBIC [Read Circular]")
Boarding Officer to Improve Boarding Function Transparency by Boarding Jackets Fitted with Body Worn Camera (BWC): CBIC [Read Circular]
A recent circular from the Central Board of Indirect Tax and Customs ( CBIC ) has issued guidelines relating to the boarding of vessels by Customs...
![Penalty u/s 77 and 78 cannot be imposed in absence of Evidence of Suppression of fact to Evade Payment of Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Penalty-Evidence-Evade-Payment-of-Tax-Evade-Payment-Tax-Payment-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Penalty u/s 77 and 78 cannot be imposed in absence of Evidence of Suppression of fact to Evade Payment of Tax: CESTAT [Read Order]")
![AO failed to Produce Evidence for Cash Sales: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Evidence-Cash-Sales-ITAT-taxscan.jpg "AO failed to Produce Evidence for Cash Sales: ITAT deletes Addition [Read Order]")
Addition on Bogus Capital Expense based on Statement u/s 132(4) is not valid When Assessee has rebutted by Furnishing Evidence: ITAT [Read Order]
In a significant case, the Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) has held that an addition on bogus capital expense based on a statement under section 132(4) of the Income Tax...
![Addition on Bogus Capital Expense based on Statement u/s 132(4) is not valid When Assessee has rebutted by Furnishing Evidence: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Bogus-Capital-Expense-Capital-Expense-Bogus-Furnishing-Evidence-Evidence-ITAT-Income-Tax-Tax-Taxscan.jpg "Addition on Bogus Capital Expense based on Statement u/s 132(4) is not valid When Assessee has rebutted by Furnishing Evidence: ITAT [Read Order]")
Addition to Difference in Stock as per Books and Valuation Report can't be made without Credible Evidence: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that an addition on the difference in stock as per books and valuation report can't be made without credible evidence. The...
![Addition to Difference in Stock as per Books and Valuation Report cant be made without Credible Evidence: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Addition-Difference-in-Stock-Books-and-Valuation-Report-Credible-Evidence-Evidence-ITAT-Taxscan.jpg "Addition to Difference in Stock as per Books and Valuation Report cant be made without Credible Evidence: ITAT [Read Order]")
No Evidence to prove Voluntary Participation of Assessee Company to have Advertised its Product without Permission: Calcutta HC dismisses Petition [Read Order]
The High Court (HC) of Calcutta dismissed the petition as no evidence to prove the voluntary participation of assessee company to have advertised its product without permission. The Kolkata...
![No Evidence to prove Voluntary Participation of Assessee Company to have Advertised its Product without Permission: Calcutta HC dismisses Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Evidence-Voluntary-Participation-Assessee-Company-Advertised-Product-Calcutta-High-Court-Petition-Taxscan.jpg "No Evidence to prove Voluntary Participation of Assessee Company to have Advertised its Product without Permission: Calcutta HC dismisses Petition [Read Order]")
Bringing Evidence on What Basis Income has Escaped and Re-opening of Assessment is Required is Procedural Requirement to Invoke S. 147/148: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has recently, in an appeal filed before it, held that bringing evidence on what basis income has escaped and re-opening of assessment is...
![Bringing Evidence on What Basis Income has Escaped and Re-opening of Assessment is Required is Procedural Requirement to Invoke S. 147/148: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Evidence-Income-Re-opening-of-Assessment-Assessment-Procedural-Requirement-Requirement-ITAT-Taxscan-1.jpg "Bringing Evidence on What Basis Income has Escaped and Re-opening of Assessment is Required is Procedural Requirement to Invoke S. 147/148: ITAT [Read Order]")
"High-Pitched" assessment by AO in 'non-adversarial' tax regime: ITATÂ revises disallowance considering amount and lack of evidence [Read Order]
Gauhati Bench of Income Tax Appellate Tribunal ( ITAT ) allowed the decision made by the Assessing Officer (AO) to sustain the disallowance of expenses made by the AO under various heads of expenses...
![High-Pitched assessment by AO in non-adversarial tax regime: ITATÂ revises disallowance considering amount and lack of evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/assessment-tax-regime-tax-ITAT-lack-of-evidence-evidence-taxscan.jpg "High-Pitched assessment by AO in non-adversarial tax regime: ITATÂ revises disallowance considering amount and lack of evidence [Read Order]")
![No Evidence to prove lack of ownership: ITAT upholds order of CIT(A) accepting LTCG [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Evidence-ITAT-CITA-LTCG-taxscan.jpg "No Evidence to prove lack of ownership: ITAT upholds order of CIT(A) accepting LTCG [Read Order]")