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    <title>High Court: No Additions for Unrecorded Purchases u/s 69; Transactions Aimed at Securing Higher Bank Limit.</title>
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    <description>Addition u/s 69 - purchases made but not recorded the same in regular books of account - the assessee had shown such purchases from different parties only for the purpose of showing the purchases from multiple sellers to the bank. This was done to obtain higher spending limit from the bankers. - No additions - HC</description>
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      <description>Addition u/s 69 - purchases made but not recorded the same in regular books of account - the assessee had shown such purchases from different parties only for the purpose of showing the purchases from multiple sellers to the bank. This was done to obtain higher spending limit from the bankers. - No additions - HC</description>
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