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Manoj Begani, Kolkata vs Acit, Circle-44, Kolkata, Kolkata on 15 December, 2017

In the case of Manoj Begani vs ACIT (supra) cited by the assessee, the claim of the assessee for purchase duly supported by documentary evidence was disallowed by the revenue authorities by treating the same as bogus in the similar circumstances, but when the matter travelled to the Tribunal, the Tribunal vide its order dated 15.12.2017 (supra) allowed the claim of the assessee for purchase on the basis of the documentary evidence placed on record for the following reasons given in paragraph no 15 of its order:
Income Tax Appellate Tribunal - Kolkata Cites 9 - Cited by 4 - Full Document
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