https://www.taxtmi.com/highlights?id=58015 Bogus purchases u/s 69C - Search action u/s 132 at the premises of assessee and certain incriminating material indicating the bogus purchases shown by the assessee was recovered - The seized material is only for the purpose of calculating rebate and there is no such evidence regarding fake purchases for the purpose of Income Tax. - CIT(A) rightly deleted the additions - AT en-us Tue, 18 May 2021 13:06:52 +0530 Tue, 18 May 2021 13:06:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58015 Bogus purchases u/s 69C - Search action u/s 132 at the premises of assessee and certain incriminating material indicating the bogus purchases shown by the assessee was recovered - The seized material is only for the purpose of calculating rebate and there is no such evidence regarding fake purchases for the purpose of Income Tax. - CIT(A) rightly deleted the additions - AT Highlights Income Tax Tue, 18 May 2021 13:06:52 +0530 https://www.taxtmi.com/highlights?id=58015