Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
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Non-genuine purchases u/s 69C - Sales tax department had provided evidence of the fact that these parties did not undertake the sale of any material but only provided bills at a commission - ITAT upholding the orders of the CIT(A) deleting the addition - this is not a fit case for consideration in appeal as the substantial questions of law proposed by the revenue would not arise. - HC
Non-genuine purchases u/s 69C - Sales tax department had provided evidence of the fact that these parties did not undertake the sale of any material but only provided bills at a commission - ITAT upholding the orders of the CIT(A) deleting the addition - this is not a fit case for consideration in appeal as the substantial questions of law proposed by the revenue would not arise. - HC
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