Trading addition on account of bogus purchase - Merely ...
Non-appearance of supplier alone can't justify bogus purchase claim without corroborative evidence, says court.
April 15, 2017
Case Laws Income Tax AT
Trading addition on account of bogus purchase - Merely non-appearance of the supplier in absence of any other corroborate evidence cannot be a basis to justify the stand of the Revenue that the transaction of purchase is bogus - AT
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