Bogus purchases u/s 69C - merely because the assessee is able to ...
Bogus Purchases Under Scrutiny: Section 69C Income Tax Act Case Highlights Importance of Genuine Documentation and Stock Maintenance.
June 13, 2017
Case Laws Income Tax AT
Bogus purchases u/s 69C - merely because the assessee is able to produce the purchase bills evidencing the VAT charged to the assessee, does not establish the factum of purchases being made by the assessee - the assessee has not maintained any stock details - additions confirmed in certain cases - AT
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