Bogus Purchases Don’t Justify 100% Addition When Sales Are Accepted

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...