To hold the transactions as mere accommodation entries and not ...
Transactions Classified as Accommodation Entries, Not Genuine Purchases; No Income Addition u/s 69C.
February 2, 2017
Case Laws Income Tax AT
To hold the transactions as mere accommodation entries and not real purchases is quite different from saying that the sources of expenditure for the purchases from the 7 parties in question have not been explained in the context of Sec. 69C - No addition - AT
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