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2017 (8) TMI 1347 - AT - Income Tax
Disallowance of purchases u/s 69C - Held that:- Since the assessee has satisfactorily explained that entries found in the seized documents are reflected in the regular books of account, therefore, the assessee succeeds on this preliminary issue. Thus, we refrain ourselves from adjudicating the other grounds by the assessee as well as the revenue on merit. - Decided in favour of assessee.