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Bogus Purchases Don’t Justify 100% Addition When Sales Are Accepted
Case Law Details
- Case Name
- ACIT Vs RMS Power Solutions Private Limited (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Delhi
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ACIT Vs RMS Power Solutions Private Limited (ITAT Delhi)
Sales Accepted, Only Embedded Profit Taxable- Bogus Purchases Don’t Mean 100% Addition: Delhi ITAT Upholds 6% Profit Estimation
Accommodation Bills Case—Addition Restricted to Reasonable Margin, Not Entire Purchase
Delhi ITAT ‘C’ Bench in ACIT vs RMS Power Solutions Pvt Ltd (ITA No.696/Del/2025, AY 2018-19, order dated 23-12-2025) dismissed the Revenue’s appeal and upheld restriction of addition to 6% of alleged bogus purchases, holding that where sales are accepted, entire purchase value cannot be added u/s 69C.
Assessment was...
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