Case Law Details
Case Name : Diamond Food Products Vs CIT (Kerala High Court)
Appeal Number : ITA No. 15 of 2023
Date of Judgement/Order : 07/11/2024
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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Diamond Food Products Vs CIT (Kerala High Court)
Kerala High Court held that allegation regarding bogus purchases of raw-material i.e. paddy without verification of books of accounts including stock register, ledger, etc. is not justifiable in law. Accordingly, disallowance u/s. 37(1) of the Income Tax Act set aside.
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