Non-genuine purchases u/s 69C - Sales tax department had ...

Case Laws Income Tax

January 12, 2023

Non-genuine purchases u/s 69C - Sales tax department had provided evidence of the fact that these parties did not undertake the sale of any material but only provided bills at a commission - ITAT upholding the orders of the CIT(A) deleting the addition - this is not a fit case for consideration in appeal as the substantial questions of law proposed by the revenue would not arise. - HC

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Non-genuine purchases u/s 69C - Sales tax department had ...

Case Laws Income Tax

January 12, 2023

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