4 results for “bogus purchases”+ Section 271(1)(c)clear
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In the result, the appeal filed by the revenue is dismissed and the
Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2010-2011
bogus or forged one.To decide the issue whether all these units are engaged in any manufacturing or production of article or thing, it is necessary to refer to the relevant provisions of the Income-tax Act, 1961. 43. Provision of sec. 10A of the Act which deals with the special provisions in respect of the newly established undertakings in free