Bench: S/Shri Chandra Poojari, Am & George George K., Jm
801B. It is incidental to business. 6. The learned Commissioner (Appeals) erred in sustaining the addition of Rs 10,08,618/- in respect of alleged bogus purchases having been made by the appellant out of undisclosed sources. The findings of the Commissioner of Income Tax (Appeals) is bad in law. However, the Ld. AR did not press grounds relating