ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S PUNJAB RICE LAND PRIVATE LIMITED , TARN TARAN

In the result, both the appeals of the revenue are dismissed and

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Bogus accommodation entry with the help of Sh. Raman Arora Regarding M/s. Dashmesh Agro Exports, it was submitted that the purchases are genuine and there was no cash withdrawal against assessee's payment. It is claimed that M/s. Dashmesh Agro Exports was the existing party during the year and purchases made were genuine. It is also submitted that the payments

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S PUNJAB RICE LAND PRIVATE LIMITED, TARN TARAN

In the result, both the appeals of the revenue are dismissed and