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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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        Income Tax

        2025 (4) TMI 1080 - AT - Income Tax

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        Bogus purchase additions restricted to profit element where books and cheque payments supported the transactions. Alleged bogus purchases supported by books of account and payments through account payee cheques were not disallowed in full, because the disputed ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Bogus purchase additions restricted to profit element where books and cheque payments supported the transactions.

                            Alleged bogus purchases supported by books of account and payments through account payee cheques were not disallowed in full, because the disputed suppliers were treated as hawala dealers only on Sales Tax Department information and similar cases had upheld estimation of profit element instead of full addition. The addition was therefore restricted to 12.5% of the alleged bogus purchases, applying a gross profit rate to the disputed purchases rather than sustaining the entire amount.


                            Issues: Whether the addition made on account of alleged bogus purchases was to be sustained in full or restricted by applying a gross profit rate of 12.5%.

                            Analysis: The purchases were supported by books of account and payments were made through account payee cheques. The disputed parties were treated as hawala dealers on the basis of Sales Tax Department information. In similar matters, application of a gross profit rate on alleged bogus purchases had been upheld, including by the jurisdictional High Court.

                            Conclusion: The addition was rightly restricted to 12.5% of the alleged bogus purchases, and the Revenue's challenge failed.

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