Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Addition made on the alleged entries in the seized material - AO simply added the amounts appearing in the diary as unexplained income of the assessee.AO also did not verify the contention of the assessee that these loose sheets did not pertain to the assessee or it is rough work for the site purposes - Additions deleted - AT
Addition made on the alleged entries in the seized material - AO simply added the amounts appearing in the diary as unexplained income of the assessee.AO also did not verify the contention of the assessee that these loose sheets did not pertain to the assessee or it is rough work for the site purposes - Additions deleted - AT
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