Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
bogus purchases. Deleted the addition in absence of any adverse evidence on record and relying on citation of PCIT vs. Tejua Rohit Kumar Kapadia 94 taxmann.com 324 (Gujrat). [Para 9.9 & 9.10 Page 109 & 110] Appeal filed by Revenue ITA 623/LKW/2024 3 Excess disallowances of deduction made u/s 801A(4) of the Act amounting