Survey Statements Alone Can’t Justify Bogus Purchase Additions
CA Vijayakumar Shetty
17 Dec 2025
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Income Tax |
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Judiciary
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Income Tax |
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Judiciary
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Case Law Details
Case Name : DCIT Vs Kay Bouvet Engineering Limited (ITAT Pune)
Related Assessment Year : 2019-20
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DCIT Vs Kay Bouvet Engineering Limited (ITAT Pune)
Survey Statement Alone Can’t Sink Purchases: Pune ITAT Upholds Deletion of 2% “Commission” Addition u/s 68
In a significant ruling, the Pune Bench of the ITAT dismissed Revenue’s appeals and upheld deletion of addition of ₹3.60 crore made u/s 68 on account of alleged bogus purchases, holding that additions based merely on third-party survey statements u/s 133A, without independent Please become a Premium member. If you are already a Premium member, login here to access the full content.
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