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    <title>Disallowance of whole of Purchases based on some bogus purchases</title>
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    <description>Whether an assessing officer may disallow the entire purchases when some purchase bills are found to be bogus is a question of fact and limited to the defective elements. Where certain purchase invoices are established as bogus, the appropriate course is targeted disallowance limited to those specific transactions rather than blanket rejection of all purchases; expenditure supported by genuine bills should remain admissible.</description>
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      <title>Disallowance of whole of Purchases based on some bogus purchases</title>
      <link>https://www.taxtmi.com/forum/issue?id=2537</link>
      <description>Whether an assessing officer may disallow the entire purchases when some purchase bills are found to be bogus is a question of fact and limited to the defective elements. Where certain purchase invoices are established as bogus, the appropriate course is targeted disallowance limited to those specific transactions rather than blanket rejection of all purchases; expenditure supported by genuine bills should remain admissible.</description>
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