[aaykarbhavan] Extent of sec. 69C addition due to bogus purchases was a finding of fact; HC dismissed revenue's appeal

Extent of sec. 69C addition due to bogus purchases was a finding of fact; HC dismissed revenue's appeal

March 31, 2014[2014] 43 taxmann.com 46 (Gujarat)

IT: Where Tribunal recorded a finding that 20 per cent of purchases made by assessee from 'R' were bogus and said amount was liable to be added to assessee's taxable income under section 69C, finding so recorded being a finding of fact, no substantial question of law arose therefrom

 

Regards

Prarthana Jalan

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