7 results for “bogus purchases”+ Section 36(1)(viia)clear
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In the result all the appeals of the assessee(s) (i) Shri Aditya
Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad
36. In the instant case we find that the Ld. PCIT has referred to the investigation by DG(Inv.), Bhopal but the revenue authorities has not placed the copy of the reports before us. Ld. PCIT has submitted that the alleged fraudulent transaction of bogus entries of Long Term Capital Gain were carried out through brokers posted at Kolkatta