Bharat Complete Guide on Bogus Purchases by Amit Kumar Gupta – 1st Edition 2024

Description

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