Case Law Details
Case Name : Aashna Diamond Vs ACIT (ITAT Mumbai)
Appeal Number : ITA No. 5361/Mum/2024
Date of Judgement/Order : 31/12/2024
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Mumbai
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Aashna Diamond Vs ACIT (ITAT Mumbai)
ITAT Mumbai held that addition towards bogus purchases unwarranted as GP rate on sale of alleged bogus purchases is more than the GP rate of other purchases. Accordingly, appeal allowed the addition deleted.
Facts- The assessee is a trader, importer and exporter of diamonds. T
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