https://www.taxtmi.com/highlights?id=71752 Additions u/s 68 - Bogus sales - purchase of sewelleng without PAN - Taking full address and PAN of the customers who have purchased the jewellery below 2 lakhs is not mandatory under law and not taking the address and the PAN details during demonization rush and pressure on the sales of the jewellery which is otherwise not mandatory under law cannot be ground for drawing adverse inference against the sales made by the assessee - AT en-us Wed, 30 Aug 2023 10:36:36 +0530 Wed, 30 Aug 2023 10:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71752 Additions u/s 68 - Bogus sales - purchase of sewelleng without PAN - Taking full address and PAN of the customers who have purchased the jewellery below 2 lakhs is not mandatory under law and not taking the address and the PAN details during demonization rush and pressure on the sales of the jewellery which is otherwise not mandatory under law cannot be ground for drawing adverse inference against the sales made by the assessee - AT Highlights Income Tax Wed, 30 Aug 2023 10:36:36 +0530 https://www.taxtmi.com/highlights?id=71752