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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)
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) Please become a Premium member. If you are already a Premium member, login here to access the full content.

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Author Bio

Name: CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka, India
Member Since: 17 Feb 2018 | Total Posts: 3974
CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

My Published Posts

PCIT-263 Upheld for Inadequate Inquiry in Search Assessment: ITAT Mumbai Section 69C Not Invokable: ITAT Mumbai Dismisses Revenue Appeal in Bogus 80GGC Case Section 54 Deduction Allowed Even If Original Return Was Not Filed: ITAT Mumbai No Section 271AAA Penalty Where Search Disclosure Was Proper: ITAT Kolkata Bogus Purchases: ITAT Mumbai Restricts Addition to 5% Where Sales Are Undisputed View More Published Posts

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