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        Income Tax

        2025 (8) TMI 151 - SCH - Income Tax

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        SC upholds HC ruling: Bogus bills and hawala transactions partially disallowed under trade law, adjusting gross profit rates The SC dismissed the SLP due to a 1130-day delay and on merits, upholding the HC ruling that purchases involving bogus accommodation bills and hawala ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              SC upholds HC ruling: Bogus bills and hawala transactions partially disallowed under trade law, adjusting gross profit rates

                              The SC dismissed the SLP due to a 1130-day delay and on merits, upholding the HC ruling that purchases involving bogus accommodation bills and hawala transactions cannot be wholly disallowed for a trader. Additions were limited to adjusting the gross profit rate on such purchases to align with genuine transactions. Pending applications were disposed of accordingly.


                              The Supreme Court, through Hon'ble Justices B. V. Nagarathna and K.V. Viswanathan, dismissed the Special Leave Petition filed with a delay of 1130 days. Relying on the precedent set in the order dated 03.03.2025 in SLP (C) D.No.31561/2024 (Principal Commissioner Of Income Tax 2 Thane Vs. Zahira R. Khatun), the Court dismissed the petition "both on the ground of delay as well as on merits." All pending applications were disposed of accordingly.

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