Addition made towards bogus purchase of sulphur and cement - ...
Assessing Officer Summons Suppliers for Alleged Bogus Purchases; Absence of Books Not Assessee's Fault (Section 131.
November 7, 2015
Case Laws Income Tax AT
Addition made towards bogus purchase of sulphur and cement - suppliers have been produced before the Learned AO under summons proceedings u/s 131 - Just because the suppliers had not brought their books of accounts during the course of summons proceeding, the assessee could not be faulted with - AT
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