5 results for “bogus purchases”+ Section 21clear
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section 144.” (emphasis supplied) 13. Reverting to the findings and conclusions recorded by the Officer and which commended to the appellate authority, as well 20 as, the High Court, it must follow that the appellant/assessee despite being given sufficient opportunity, failed to prove the correctness and genuineness of his claim in respect of purchases of marbles from unregistered dealers