https://www.taxtmi.com/caselaws?id=173932 The Tribunal partially allowed the appeal, directing the AO to disallow 12.5% of the purchases instead of the entire amount, as purchases were made but from different parties than claimed. The rejection of books of accounts under Section 145(3) was upheld due to discrepancies. The decision was pronounced on July 26, 2011. en-us Tue, 26 Jul 2011 00:00:00 +0530 Tue, 04 Apr 2023 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173932 The Tribunal partially allowed the appeal, directing the AO to disallow 12.5% of the purchases instead of the entire amount, as purchases were made but from different parties than claimed. The rejection of books of accounts under Section 145(3) was upheld due to discrepancies. The decision was pronounced on July 26, 2011. Case-Laws Income Tax Tue, 26 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173932