Addition u/s 40A(2)(b) - purchases made by the assessee from...

Addition u/s 40A(2)(b) - purchases made by the assessee from related party - The department itself having accepted the price/value of the impugned transaction in the hands of the related party in scrutiny assessment and nothing having been brought before us demonstrating any corrective action being initiated by the department against it in view of the impugned transaction being found to be at inflated prices, we find no force in the argument of the Revenue. - AT