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Customs Valuation Difference Alone Cannot Prove Undisclosed Purchases: ITAT Mumbai
Case Law Details
- Case Name
- ACIT Vs Shivprakash S Chandak (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015–16
- Courts
- All ITAT, ITAT Mumbai
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ACIT Vs Shivprakash S Chandak (ITAT Mumbai)
ITAT Remands Addition on Alleged Unrecorded Imports Because Customs Assessable Value Was Not Properly Examined; Addition Under Section 69C Sent Back After ITAT Finds Incomplete Verification of Import Transactions; Gross Profit Addition on Unrecorded Imports Requires Verification of Stock and Corresponding Sales; ITAT Questions Basis of Peak Addition in Case Involving Alleged Out-of-Book Imports; Section 69C Addition Reopened After ITAT Finds Customs and Purchase Data Not Properly Reconciled; ITAT Remands Case Because Customs As...
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