https://www.taxtmi.com/highlights?id=4063 Purchases from non-existent firms – bogus transactions in the books of accounts – Section 145 have no application to such a situation as the provision deals with cases where AO is not satisfied about 'correctness' and 'completeness' of the accounts of the assessee and not fraudulent or fabricated entry - HC en-us Tue, 19 Jun 2012 11:07:38 +0530 Tue, 19 Jun 2012 11:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=4063 Purchases from non-existent firms – bogus transactions in the books of accounts – Section 145 have no application to such a situation as the provision deals with cases where AO is not satisfied about 'correctness' and 'completeness' of the accounts of the assessee and not fraudulent or fabricated entry - HC Highlights Income Tax Tue, 19 Jun 2012 11:07:38 +0530 https://www.taxtmi.com/highlights?id=4063