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2011 (10) TMI 294 - HC - Income TaxWhether Bogus purchases can be a question of law - Held That:- when assessee filed copies of vouchers of purchases which contained sales tax registration number - Bank Account showing payment made to parties - export invoices and bank correspondence. Its a question of fact and not question of law. once the CIT(A) and Tribunal accepted the factual explanation offered by the assessee and on that basis deleted the additions made by A.O. then it would not involve any substantial question of law for its examination. Decided in favour of assessee.
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