TMI BlogSection 263 Revision Highlights Bogus Sales; Calls for Thorough Examination of Assessee's Financial Records by A.O.Revision u/s 263 - Bogus sales - nature of the transactions being of accommodation entry taken - A.O. has failed to examine the complete bank statement of the assessee as only partial bank-account statement is available on record - revision order sustained - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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