DSG PAPERS PVT LTD #6, GREEN VIEW COLONY,PATIALA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE PATIALA, PATIALA
In the result, respective appeals are disposed off in light of aforesaid\ndirection
ITA 788/CHANDI/2023[2020-2021]Status: DisposedITAT Chandigarh27 Feb 2025AY 2020-2021
bogus.\n6.3.17 To summarize:\n(a)\nThe said documents have been found from the premises of Sh. Rajesh\nKumar. Thus, presumptions u/s 132(4) shall be applicable on him.\n(b)\nThere was no linking of such documents viz a viz the assessee company\nw.r.t. parallel invoicing.\n(c)\nSh. Rajesh Kumar had owned up all such documents during
