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2013 (2) TMI 707 - AT - Income TaxBogus purchases - Held that:- The primary onus which laid upon the Assessee was discharged. It was upon the Assessing Officer to prove that these documents are not genuine.Once these documents have not been adversely commented, it cannot be held that the entire purchases with these parties are bogus. Thus, from the facts and circumstances of the case and also in view of the various evidences, as discussed above, we partly set aside the impugned order passed by the Commissioner (Appeals) and hold that the entire purchases aggregating to ₹ 82,84,497, from the four parties are genuine and, therefore, the entire addition made by the Assessing Officer and partly sustained by the Commissioner (Appeals) stands deleted. - Decided in favour of assessee Commission brokerage - Held that:- All these payments have been made to these persons through account payee cheque who are duly assessed to tax and have shown these commissions as their income. The learned CIT(A) has noted the nature of services rendered which was mainly on account of negotiation of the rates, timely execution of the order and delivery of goods identifying the customers / purchases and host of other responsibility. The details of transactions have also been incorporated by the learned CIT(A). Based on these evidences and nature of services, the learned CIT(A) has deleted the said addition. We, thus, do not find any reason to deviate from such findings - Decided in favour of assessee
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