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Bogus Purchase Addition Fails When Sales Are Accepted as Genuine
Case Law Details
- Case Name
- ACIT Vs Indure Pvt. Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Delhi
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ACIT Vs Indure Pvt. Ltd. (ITAT Delhi)
Bogus Purchase Addition Fails Where Sales Are Undisputed & Cross-Examination Denied: Delhi ITAT Dismisses Revenue Appeal
Delhi ITAT ‘C’ Bench in ACIT Vs. Indure Pvt. Ltd. [ITA No. 4640/Del/2024, AY 2013-14, order dated 31.12.2025] dismissed Revenue’s appeal and upheld deletion of additions of ₹4.64 crore made on account of alleged bogus purchases. Reassessment was initiated based on Investigation Wing information alleging purchases from non-existing entities. Tribunal noted that AO relied entirely on third-party statements form...
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