2 results for “bogus purchases”+ Section 194Hclear
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bogus entities-Tribunal allowed assessee's appeal on merits Revenue appealed against appellate order on merits- Assessee's cross appeal was on correctness of reopening of assessment- Tribunal upheld assessee's cross-objections and dismissed Revenue's appeal holding that there was no proper application of mind by concerned sanctioning authority u/s Section 151 as a pre- condition for issuing