44 results for “bogus purchases”+ Section 245D(4)clear
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In the result ground No. 3 of the appeal of the assessee is dismissed
Bench: I.C.Sudhir & Shri Prashant Maharishivardan Fashions, Jcit, E-1/7, 2Nd Floor, East Patel Range-33, Vs. Nagar, New Delhi New Delhi Pan:Aacfv0423H (Appellant) (Respondent) Acit, Vardan Fashions, Circle-33(1) E-1/7, 2Nd Floor, East Patel Vs. New Delhi Nagar, New Delhi Pan:Aacfv0423H (Appellant) (Respondent)
section 245D(4) of the act. The Ld. DR further submitted that the during the year the assessee has procured goods from same parties from whom the goods have been purchased for AY 2009-10 i.e. assessment years before ITSC, and therefore the same principle may be applied in this case. 39. Against this the Ld. authorized representative submitted that