PCIT v. Jigisha Satishkumar Mehta (2023) 456 ITR 661 / 155 taxmann.com 279 (Guj)(HC) Satish Kumar Pandey v. ACIT (2023) 456 ITR 459 / 149 taxmann.com 90 (Karn)(HC)

S. 68 : Cash credits-Bogus purchases-Estimate of 5% of alleged bogus purchases confirmed by the Tribunal is affirmed-No substantial question of law. [S. 69, 260A]

 Dismissing the appeal of the Revenue the court held that order of the Tribunal  estimate of 5% of alleged bogus purchases (AY.2010-11)