Bogus purchases - The assessee could not establish movement of ...
Assessing Officer Rejects Books u/s 145(3) Due to Unproven Material Movement; Additions Confirmed.
April 27, 2017
Case Laws Income Tax AT
Bogus purchases - The assessee could not establish movement of material as well could not produce the parties before Revenue. The books of accounts were rejected by AO u/s 145(3) of 1961 Act - Additions confirmed - AT
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