137 results for “bogus purchases”+ Section 145(2)clear
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Bench: Shri Pawan Singh & Dr. Arjun Lal Saini
2 raised by assessee are dismissed. 15. Ground No.3 relates to rejection of books of account under section 145 of the Act as recorded above that no submission was made by either of the parties on this ground as well. During assessment the assessing officer 18 held that the purchase shown by assessee in the books of account is bogus