[aaykarbhavan] Mere incompleteness in import declaration form won't invite penalty when goods were recorded in books

Mere incompleteness in import declaration form won't invite penalty when goods were recorded in books

 February 24, 2015

[2015] 54 taxmann.com 75 (Allahabad)

IT : Where in respect of credit entries, assessee established identity of creditors by bringing on record their PAN and complete addresses and, moreover, transaction was made through proper banking channel, impugned addition made under section 68 was not sustainable

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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