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Complete Guide on Bogus Purchases

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Under the Income Tax Act

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Author: Advocate (CA) Amit Kumar Gupta

ISBN: 978-93-4808-044-8

Publishing Date: 2024

Publisher: Bharat Law House Pvt. Ltd.

Edition: 1st edn., 2024

No of Pages: 310

Language: English

Vendor: Bharat Law House Pvt. Ltd.

About Complete Guide on Bogus Purchases

Chapter 1       Introduction

Chapter 2       Nuisances of Bogus Transactions

Chapter 3       Role of Entry Providers

Chapter 4       Role of Beneficiaries

Chapter 5       Taxability of Bogus Purchases

Chapter 6       Taxability of Bogus Sales

Chapter 7       Consequences of Bogus Transactions

Chapter 8       Action Plan by Government and Tax Department Against Bogus Transactions

Chapter 9       Survey under Income Tax Act

Chapter 10     Assessment/Reassessment/Reopening of Case under section 148

Chapter 11     Some Leading Judgements on Bogus Purchases/ Sales

Chapter 12           Cross Examination

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