265 results for “bogus purchases”+ Section 251(2)clear
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In the result, all the five appeals are dismissed
Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra
bogus expenses; Rs8,00,000 that was part of the surrendered sum of Rs 10 crores but had not been reflected as additional business income against any of the companies of the group; and Rs 8,21,575 as disallowance u/s 14A. He also initiated penalty proceedings u/s 271AAA and 271(l)(c). While adjudicating the appeal filed