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BHARAT’S COMPLETE GUIDE ON BOGUS PURCHASES UNDER THE INCOME-TAX ACT 1961 BY AMIT KUMAR GUPTA 2nd Reprint EDITION 2026

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BHARAT’S COMPLETE GUIDE ON BOGUS PURCHASES UNDER THE INCOME-TAX ACT 1961 BY AMIT KUMAR GUPTA 2nd Reprint EDITION 2026

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BHARAT’S COMPLETE GUIDE ON BOGUS PURCHASES UNDER THE INCOME-TAX ACT 1961 BY AMIT KUMAR GUPTA 2nd Reprint EDITION 2026

Complete Guide on Bogus Purchases By P.K. Goel

Complete Guide on Bogus Purchases By P.K. Goel

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

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