![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]")
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...
![No penalty u/s 15(2) of Cenvat Credit Rules in absence of evidence to establish the intentional Availment of Irregular CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/No-penalty-Cenvat-Credit-Rules-evidence-CENVAT-Credit-CESTAT-TAXSCAN.jpg "No penalty u/s 15(2) of Cenvat Credit Rules in absence of evidence to establish the intentional Availment of Irregular CENVAT Credit: CESTAT [Read Order]")
![No Evidence to prove Assessee as Distribution Company: Calcutta HC upholds ITATs Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Evidence-Distribution-Company-Company-Calcutta-High-Court-Taxscan.jpg "No Evidence to prove Assessee as Distribution Company: Calcutta HC upholds ITATs Order [Read Order]")
![Non-Compliance of Notices and Non-furnishing of Evidence Even After Five Opportunities granted by AO: ITAT Imposes Cost of Rs. 10,000 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Notices-Non-furnishing-Five-Opportunities-ITAT-Cost-Income-Tax-Tax-Taxscan.jpg "Non-Compliance of Notices and Non-furnishing of Evidence Even After Five Opportunities granted by AO: ITAT Imposes Cost of Rs. 10,000 [Read Order]")
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 Officers which has decided to improve the...
![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]")
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]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) of Chennai Bench has held that penalty under sections 77 and 78 of the Finance Act, 1994 cannot be imposed in absence of...
![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]")
Disallowance u/s 14A applicable only if AO finds assessee incurred Expenses with Credible Evidence: ITAT rules in favour of Maruti Suzuki
In a significant case, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that disallowance under section 14A of the Income Tax Act, 1961 is applicable only if the Assessing Officer...
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]")
