5,634 results for “bogus purchases”+ Section 132clear
Sorted by relevance
Key Topics
Showing 1–20 of 5,634 · Page 1 of 282
In the result, appeal filed by the assessee in ITA number
Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm
section 132. It has been explained by the Hon'ble Supreme Court that the books of accounts, documents, money, bullion, jewellery or other valuable article or thing and any statements recorded of the persons searched may be used as evidence for any proceedings under the Act. Also, the statement on oath recorded in course of the search action u/s 132