102 results for “bogus purchases”+ Section 138clear
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purchase of rolls. The rolls, according to the asssessee were procured by Bellary Steel directly from B.M.Steel and they were also transported to their factory at Bellary by Sri Balaji Roadway. The assessee in support of the 11 entire transaction placed on record the necessary documents like sale deed, lorry receipt, installation certificate, board resolution, project report, personal guarantee