58 results for “bogus purchases”+ Section 32clear
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In the result, appeal of the assessee is hereby dismissed
Bench: Shri Waseem Ahmed & Shri Soundararajan K
32. Coming to the technical issues raised by the assessee through various ground Nos. enumerated below: i. Challenging the validity of the assessment under section 153C of the Act on account of lack of proper approval under section 153D of the Act, ii. Challenging the validity of the assessment under section 153C of the Act on account of proper satisfaction