2018 (5) TMI 1959

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....by the assessee directed against the order of CIT (Appeals) - 10, Kolkata dated 30.11.2016 for the assessment year 2012-13. 2. The only issue that arises from my consideration is whether the Assessing Officer was right in disallowing the claim of the assessee of purchases made from M/s. Manisha Industries of Rs. 6,65,731/-. The Assessing Officer found that the payment in question was made for doi....