5 results for “bogus purchases”+ Section 65Bclear
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Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani
section 65A and 65B of the Indian Evidence Act 1872 providing for admissibility of electronic records as evidence have not been followed. The appellant has also placed reliance on certain decisions wherein, on identical facts, similar addition made have been deleted. 4.2.2 After considering the observation made in the assessment order and also taking into consideration the written submissions