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GP Rate Refined to 11% in Search-Based Bogus Purchase Case
Case Law Details
- Case Name
- Surender Gupta Vs DCIT (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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Surender Gupta Vs DCIT (ITAT Delhi)
Bogus Purchases Case: Delhi ITAT Restricts Addition to 11% GP (Net of GST), Rejects Revenue’s Full Disallowance Plea Only Profit Element Taxable—ITAT Delhi Refines GP Rate & Grants GST Adjustment in Search Case
Delhi ITAT ‘G’ Bench in Surender Gupta vs DCIT (ITA Nos.1670–1672/Del/2025 & 2871–2873/Del/2025; AYs 2018-19, 2019-20 & 2020-21; order dated 24-12-2025) partly allowed assessee’s appeals and dismissed Revenue’s cross-appeals, holding that in cases of accommodation-entry based bogus purchases, only the embed...
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