![No Evidence on allegation of Smuggling: CESTAT orders release of Chinese Mobiles [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Evidence-Smuggling-CESTAT-Customs-Excise-Service-Tax-Chinese-Mobiles-taxscan.jpg "No Evidence on allegation of Smuggling: CESTAT orders release of Chinese Mobiles [Read Order]")
No Evidence on allegation of Smuggling: CESTAT orders release of Chinese Mobiles [Read Order]
“It is the onus on the Customs Department to lead evidence in support of allegation as to the smuggled nature of goods” The New Delhi Bench of the...
![Income Tax Addition against Company based on Statement of Director during Search cannot be Confirmed without Supporting Evidence: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Income-Tax-Addition-Search-Supporting-Evidence-ITAT-TAXSCAN.jpg "Income Tax Addition against Company based on Statement of Director during Search cannot be Confirmed without Supporting Evidence: ITAT [Read Order]")
![Job Work Expenses cant be disallowed in absence of Culpable Evidence with Revenue: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Job-Work-Expenses-Culpable-Evidence-Culpable-Evidence-with-Revenue-ITAT-Income-Tax-Taxscan-.jpg "Job Work Expenses cant be disallowed in absence of Culpable Evidence with Revenue: ITAT [Read Order]")
![Recording different findings on Same of Set of Evidence: ITAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Recording-of-evidence-evidence-ITAT-findings-taxscan.jpg "Recording different findings on Same of Set of Evidence: ITAT quashes Order [Read Order]")
Addition of Unexplained Income based on Information from SEBI not valid in Absence of Opportunity to produce Evidence: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has held that the addition of Unexplained income based on information from SEBI is not valid in absence of an opportunity to produce...
![Addition of Unexplained Income based on Information from SEBI not valid in Absence of Opportunity to produce Evidence: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Addition-of-Unexplained-Income-Unexplained-Income-SEBI-Absence-of-Opportunity-Evidence-ITAT-Income-Tax-Income-taxscan.jpg "Addition of Unexplained Income based on Information from SEBI not valid in Absence of Opportunity to produce Evidence: ITAT [Read Order]")
![No reliable Evidence on Stentering of Fabrics: CESTAT quashes Duty demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Evidence-reliable-Evidence-Stentering-of-Fabrics-Fabrics-CESTAT-Duty-demand-Taxscan.jpg "No reliable Evidence on Stentering of Fabrics: CESTAT quashes Duty demand [Read Order]")
Claim of Writing Off old dues cannot allow in the Absence of Evidence, old due payable is Taxable: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled that claim of writing off old dues cannot allow in the absence of evidence and old due payable are taxable. Shri Nirav...
![Claim of Writing Off old dues cannot allow in the Absence of Evidence, old due payable is Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Claim-writing-off-old-dues-absence-of-evidence-evidence-taxable-ITAT-taxscan.jpg "Claim of Writing Off old dues cannot allow in the Absence of Evidence, old due payable is Taxable: ITAT [Read Order]")
No Evidence to prove Nature and Source of Property: ITAT upholds Income Addition u/s 69 A [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has upheld the addition under section 69 of the Income Tax Act,1961 in the absence of evidence to prove the nature and source of property. ...
![No Evidence to prove Nature and Source of Property: ITAT upholds Income Addition u/s 69 A [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Evidence-Nature-and-Source-of-Property-Source-of-Property-ITAT-Income-Tax-Property-Income-Addition-taxscan-.jpg "No Evidence to prove Nature and Source of Property: ITAT upholds Income Addition u/s 69 A [Read Order]")
Genuineness and Creditworthiness of Creditor proven with Bank Statement and Other Evidence, Income Addition u/s 68 not allowable: ITAT
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has held that income addition under section 68 of the Income Tax Act,1961 is not allowable when the genuineness and Creditworthiness...
Tax Exemption can’t be allowed in the absence of Evidence substantiating Claim of Reimbursement of Expense as Cost to Cost Basis: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) has held that tax exemption can’t be allowed in the absence of evidence substantiating the claim of reimbursement of expense on a...
![Tax Exemption can’t be allowed in the absence of Evidence substantiating Claim of Reimbursement of Expense as Cost to Cost Basis: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Tax-Exemption-absence-of-Evidence-Reimbursement-of-Expense-Cost-ITAT-Income-Tax-taxscan-.jpg "Tax Exemption can’t be allowed in the absence of Evidence substantiating Claim of Reimbursement of Expense as Cost to Cost Basis: ITAT [Read Order]")
Addition u/s 68 based on Cash Deposit not allowable in the Absence of Corroborative Evidence: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal(ITAT) has held that addition under section 68 of the Income Tax Act,1961 based on Cash deposit is not allowable in the absence of the...
![Addition u/s 68 based on Cash Deposit not allowable in the Absence of Corroborative Evidence: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Addition-Cash-Deposit-not-allowable-in-the-Absence-of-Corroborative-Evidence-ITAT-TAXSCAN.jpg "Addition u/s 68 based on Cash Deposit not allowable in the Absence of Corroborative Evidence: ITAT [Read Order]")