2023 (8) TMI 232

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..... valid reason to reach a finding that books of account do not present true and complete picture of accounts and financial transactions - Addition of on-money transactions in the appellant's case by the authorities below is found without any basis and found perverse on facts. It, therefore, could not be a reason for rejecting the books of account maintained by the assessee in regular course o .....

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..... Adv. Ms. Sweksha, Adv. Mrs. Rukhmani Bobde, Adv. Mr. Vishnu Shankar Jain, Adv. Mr. Amit Verma, Adv. For the Respondent : Mr. Sanjay Kumar, Sr. Adv. Mr. Rajat Sharma, Adv. Ms. Vrinda Lakhotia, Adv. Mr. Tarun Gupta, AOR ORDER UPON hearing the counsel, the Court made the following This Court is of the opinion that the impugned order does not call for interference. The special leave p .....

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