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2024 (4) TMI 1117 - ITAT MUMBAIEstimation of income - bogus purchases - receipt of the information that the assessee is a beneficiary of accommodation entries of bogus purchases from entities controlled by an accommodation entry provider - HELD THAT:- As we find that in assessee's own case for assessment year 2012-13 [2024 (3) TMI 1012 - ITAT MUMBAI] coordinate bench has restricted the addition to the extent of 5%, therefore, unless there is an application for recall of that order, we are duty-bound to state that 5% of the bogus purchases are already determined as income of the assessee. Decided against revenue
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