32 results for “bogus purchases”+ Section 131clear
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Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2011-12
bogus in statements under section 131 of the Income-tax Act, 1901 given separately by three directors of the shell company through which the concealed income of the assessee was routed and it was merely a book entry which the assessee had made in an attempt to project a sham transaction as genuine? • Whether on facts and in the circumstances