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Commissioner of Income-Tax Versus Anju Jindal

Bogus purchases - proof of genuinity of expenditure - Held that - The books of account of the assessee, which were duly audited as per provisions of the Act, were found to be not questioned by the Assessing Officer. Although the Assessing Officer ordered deletion of the purchases made from the afore-referred to five creditors, he was found to have taken a self-contradictory stand of accepting the total declared sales of the assessee of over ₹ 2.17 crores, as also the expenses debited to th....... + More



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