Tax Liability Imposed on Assumptions Lacks Contextual Evaluation in Clandestine Removal Case; Circumstantial Evidence Unexamined.

Clandestine removal - The tax liability has been fastened by resort to assumptions driven by absence of satisfactory explanation. Clandestine clearance, being provable only by circumstantial evidence, should be determined by reference to circumstances including complexion of the transactional engagement in which the submissions made in defence are required to be dealt with. The lack thereof in the adjudication order impugned here must be made good. - AT .....

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