https://www.taxtmi.com/caselaws?id=429532 The Tribunal partially allowed both appeals of the appellant, providing relief on the issues of commission expenses, carriage outward expenses, and bogus purchases. The disallowance of commission expenses was restricted to 50% of the claimed amount, disallowance of carriage outward expenses reduced to 50% instead of 70%, and the addition of Rs.4,57,283 towards bogus purchases was deleted as the discrepancies were related to opening balances, not current year purchases. en-us Wed, 18 May 2022 00:00:00 +0530 Sat, 29 Oct 2022 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429532 The Tribunal partially allowed both appeals of the appellant, providing relief on the issues of commission expenses, carriage outward expenses, and bogus purchases. The disallowance of commission expenses was restricted to 50% of the claimed amount, disallowance of carriage outward expenses reduced to 50% instead of 70%, and the addition of Rs.4,57,283 towards bogus purchases was deleted as the discrepancies were related to opening balances, not current year purchases. Case-Laws Income Tax Wed, 18 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429532