This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Bogus Purchase Questions Left Open After Revenue Appeal Rejected for Low Tax Effect
Case Law Details
- Case Name
- PCIT Vs Arvind Dwarkadas Purohit (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
PCIT Vs Arvind Dwarkadas Purohit (Bombay High Court)
Core Issue: The principal issue before the Bombay High Court was whether the exceptions to the monetary limits for filing departmental appeals, introduced by the CBDT through its letter dated 20.08.2018 modifying Circular dated 11.07.2018, would apply retrospectively to appeals already instituted before 20.08.2018. The Court also considered whether a Revenue appeal involving alleged bogus purchases could be entertained where the tax effect was below the prescribed monetary limit by invoking the subsequently introduced excep...






