Tribunal held that , disallowance of 15% of unverifiable purchases is held to be justified ( AY.2012-13)
ACIT v. Sharma East India Hospitals And Medical Research Ltd. (2018) 65 ITR 46 (SN) (Jaipur ) (Trib)
S.37(1): Business Expenditure — Bogus purchases — Disallowance of 15% of unverifiable purchases is held to be justified .