Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Transporting separately identifiable higher-value copper scrap under transit documents describing aluminium scrap constitutes more than a classification dispute or clerical error and supports an inference of intent to evade tax. Tax and penalty under section 129 may follow where the discrepancy conceals higher-value goods, particularly alongside repeated document irregularities. An invoice and e-way bill generated only after interception are post-detection measures; without statutory authority, they cannot validate the original transit-document breach or rebut the inference of tax evasion.
Transporting separately identifiable higher-value copper scrap under transit documents describing aluminium scrap constitutes more than a classification dispute or clerical error and supports an inference of intent to evade tax. Tax and penalty under section 129 may follow where the discrepancy conceals higher-value goods, particularly alongside repeated document irregularities. An invoice and e-way bill generated only after interception are post-detection measures; without statutory authority, they cannot validate the original transit-document breach or rebut the inference of tax evasion.
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TaxTMI 
TaxTMI 
of 4879 
