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2020 (3) TMI 135 - AT - Income TaxBogus purchases - CIT-A restricting the addition to 12.5% on account of bogus purchases as the parties from whom purchases were made were hawala dealers and absolute burden of proof is cast on the assessee and this burden of proof never shifts to the Department - HELD THAT:- We respectfully following the view taken by the Tribunal while disposing off the assesses appeal for A.Y. 2009-10 [2019 (7) TMI 1581 - ITAT MUMBAI] therein uphold the sustaining of the disallowance to the extent of 12.5% of the aggregate value of the impugned purchases by the CIT(A). Accordingly, in terms of our aforesaid observations the appeal filed by the revenue is dismissed.
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