https://www.taxtmi.com/caselaws?id=783120 ITAT Mumbai dismissed the revenue's appeal and upheld the CIT(A)'s order restricting addition on alleged bogus purchases to 6% of such purchases. The AO had treated the entire purchases as non-genuine despite supplier confirmation in response to notice under s.133(6), without bringing contrary material on record. Relying on its earlier decision in the assessee's sister concern, the CIT(A) held that only the profit element embedded in the disputed purchases was taxable. ITAT found no infirmity in this reasoning and confirmed the partial disallowance at 6%. en-us Tue, 02 Dec 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783120 ITAT Mumbai dismissed the revenue's appeal and upheld the CIT(A)'s order restricting addition on alleged bogus purchases to 6% of such purchases. The AO had treated the entire purchases as non-genuine despite supplier confirmation in response to notice under s.133(6), without bringing contrary material on record. Relying on its earlier decision in the assessee's sister concern, the CIT(A) held that only the profit element embedded in the disputed purchases was taxable. ITAT found no infirmity in this reasoning and confirmed the partial disallowance at 6%. Case-Laws Income Tax Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783120