Bharat Complete Guide on Bogus Purchases Under the Income Tax Act By Advocate (CA) Amit Kumar Gupta Edition May 2025

Complete Guide on Bogus Purchases By Advocate (CA) Amit Kumar Gupta

Complete Guide on Bogus Purchases By Advocate (CA) Amit Kumar Gupta

Contents

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