Search: bogus purchases

1 result for “bogus purchases”+ Section 245Dclear

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Section 143(3)2 Section 132(4)2 Section 142(1)2

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

ITA 626/JPR/2023[2016-17]Status: DisposedITAT Jaipur18 Jul 2024AY 2016-17

For Appellant: Shri Mahesh Jain, CA (Th. V.C)For Respondent: Shri Bhanwar Singh Ratnu, (CIT-DR)

Section 132(1)Section 132(4)Section 142(1)Section 143(2)Section 143(3)

bogus purchases has led\nto mushrooming of facilitators, commonly referred to as 'accommodation entry\nproviders who rotate funds for such purchase/sales in an attempt to authenticate\nsuch transactions. Many a times the entities doing genuine business also\nprovides accommodation bills and is it not necessary that the accommodation\nentry provider has to be exclusively into such practice. There are number