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Gujarat HC Upholds 5% Bogus Purchase Addition for Lack of Independent Enquiry
Case Law Details
- Case Name
- PCIT 1 Vs Jigisha Satishkumar Mehta (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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PCIT 1 Vs Jigisha Satishkumar Mehta (Gujarat High Court)
Revenue Appeal Dismissed as AO Failed to Independently Verify Alleged Bogus Purchases; Entire Bogus Purchase Addition Rejected Because AO Relied Only on Sales Tax Information; Gujarat High Court Distinguishes N.K. Industries, Upholds Estimated Bogus Purchase Addition; No Substantial Question of Law in 5% Bogus Purchase Addition; 5% Addition Sustained as Documentary Evidence Supported Purchases Despite Bogus Billing Allegation; Gujarat High Court Refuses Full Addition Where Bogus Purchases Were Not Independently Establis...
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