2016 (9) TMI 1517

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..... w:- (i) Whether in sustaining the disallowance of 15% of the purchases made from SKS, the finding of the Tribunal is erroneous and perverse in having relied alone on the oral statement recorded during search operation over and above the documentary evidence proving such purchases made after payment through banking channel having paid requisite VAT followed by delivery of goods? (ii) Whether .....

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..... ntary evidence proving such purchases made after payment through banking channel having paid requisite VAT followed by delivery of goods? (ii) Whether the Tribunal was justified in sustaining the trading addition by disallowing 15% purchases made from SKS where the books of accounts of the appellant were not rejected u/s. 145 of the Income-tax Act, 1961? Notice to the respondent. .....

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