In the result, the appeal of the Revenue is dismissed
Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.
bogus purchase expenses. The appellant is engaged in the sand mining business. The appellant have to pay royalty and have to incur other expenses like transportation, purchases. labour expenses etc. The AO had disallowed the total expenses debited at Rs.89,72,239/-. It is to be mentioned here that out of the above expense, Rs.57,06,000/- was paid