https://www.taxtmi.com/highlights?id=36850 Rejection of books of accounts - There cannot be negative onus on assessee to prove it has not made purchases from NSEL in dispute. No evidence of any sham purchases/transactions have been brought on record. No evidence of any purchase made by assessee from NSEL have been brought on record. - AT en-us Sat, 11 Nov 2017 21:43:45 +0530 Sat, 11 Nov 2017 21:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36850 Rejection of books of accounts - There cannot be negative onus on assessee to prove it has not made purchases from NSEL in dispute. No evidence of any sham purchases/transactions have been brought on record. No evidence of any purchase made by assessee from NSEL have been brought on record. - AT Highlights Income Tax Sat, 11 Nov 2017 21:43:45 +0530 https://www.taxtmi.com/highlights?id=36850