https://www.taxtmi.com/caselaws?id=779417 ITAT (DEL) held that higher sales shown in a third party's GST return alone did not justify addition under s.69C. On verifying ledgers and books, purchases admitted were Rs.30,42,821, not Rs.76,10,580. The Tribunal modified the CIT(A)'s order, directed the AO to estimate gross profit at 5% on the admitted purchases, and partly allowed the assessee's appeal. en-us Wed, 24 Sep 2025 00:00:00 +0530 Mon, 06 Oct 2025 09:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779417 ITAT (DEL) held that higher sales shown in a third party's GST return alone did not justify addition under s.69C. On verifying ledgers and books, purchases admitted were Rs.30,42,821, not Rs.76,10,580. The Tribunal modified the CIT(A)'s order, directed the AO to estimate gross profit at 5% on the admitted purchases, and partly allowed the assessee's appeal. Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779417