https://www.taxtmi.com/caselaws?id=765208 ITAT (Amritsar) held that additions under section 69A were unjustified and deleted them, finding sales recorded in regular books accepted by VAT authorities, sufficient stock supported the sales, and no bogus purchases were alleged. The tribunal found the CIT(A)'s confirmation perverse to the record. Application of tax at section 115BBE was also rejected. Decision rendered in favour of the assessee. en-us Thu, 06 Jun 2024 00:00:00 +0530 Mon, 06 Oct 2025 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765208 ITAT (Amritsar) held that additions under section 69A were unjustified and deleted them, finding sales recorded in regular books accepted by VAT authorities, sufficient stock supported the sales, and no bogus purchases were alleged. The tribunal found the CIT(A)'s confirmation perverse to the record. Application of tax at section 115BBE was also rejected. Decision rendered in favour of the assessee. Case-Laws Income Tax Thu, 06 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765208