Disallowance of 10% of the purchases made by the assessee from the sister concern - No addition can be...

Disallowance of 10% of the purchases made by the assessee from the sister concern - No addition can be made basing on suspicion, when the books are available before the assessing officer to bring out material sufficient to support his suspicion. In the absence of any such evidence, no ad hoc disallowance could be sustained - AT .....

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