396 results for “bogus purchases”+ Section 154clear
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Bench: Shri Prashant Maharishi & Shri K. N. Chary
section 292C of the Act says that documents found during the course of search are true applicable both to assessee as well as revenue. If the AO wants to dispute that it is not correct burden is on the revenue. iv. Profitability statement reconciliation is not at all doubted by the ld AO but rejected only for the reason