Suppression of production/sales - the books of accounts cannot ...
Stock Registers Alone Insufficient for Rejecting Books; No Evidence of Unrecorded Sales or Purchases Found by Assessing Officer.
October 30, 2019
Case Laws Income Tax AT
Suppression of production/sales - the books of accounts cannot be rejected if the assessee does not maintain the stock registers until and unless it is coupled with other defects such as sales/ purchase outside the books of accounts. But in the instant case, there was no such conclusive finding by the AO.
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