Entire Bogus Purchases Cannot Be Added When Sales Accepted: ITAT Dehradun Restricts Addition to 4%

Atul Kumar Agarwal Vs National e-Assessment Centre (ITAT Dehradun)

Entire Bogus Purchases Cannot Be Added When Sales Accepted – ITAT Dehradun Restricts Addition to 4% Profit Element in Rice Mill Case

The Dehradun Bench of the ITAT partly allowed the appeal of a rice-milling proprietor for AY 2018-19 and held that 100% disallowance of alleged bogus purchases u/s 69C is unsustainable when production, quantitative re

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