ITAT Upholds Section 69C addition for Bogus Purchases from Dummy Companies

AAA Teleshopping Pvt. Ltd Vs ACIT (ITAT Delhi)

Introduction: The case of AAA Teleshopping Pvt. Ltd. vs. ACIT (ITAT Delhi) revolves around the addition made under section 69C of the Income Tax Act, 1961 for the Assessment Year 2011-12. The appeal filed by the assessee challenges the order of the Commissioner of Income Tax (Appeals)-I, New Delhi, dated 14.10.2019.

Detailed Analysis: In this appeal, the primary contention of the assessee is that the Assessing

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