2023 (5) TMI 1110 - AT - Income Tax

Addition u/s 68 - sales made by the assessee to five parties assessed as income of the assessee - CIT-A deleted addition - HELD THAT:- No infirmity in the order passed by the Ld.CIT(A) in holding that the sales cannot be added u/s 68 unless they are proved as bogus on the basis of some reliable evidences. Decided against revenue.