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2023 (9) TMI 623 - GUJARAT HIGH COURTEstimation of income - bogus purchases -Tribunal estimating the addition in respect of bogus purchases @ 6% - assessee is an individual engaged in the business of trading activity of diamonds - HELD THAT:- As decided in [2023 (3) TMI 1402 - GUJARAT HIGH COURT] the view taken and the conclusion arrived at by the appellant Tribunal are based on material before it and after analysing the facts and figure available before it. When the Tribunal has thought it fit to reduce the disallowance at 6% Tribunal had before it the facts which were duly analysed by it. No interference is called for in the said conclusion and findings of the Tribunal in the present appeal by this court. No substantial question of law.
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