https://www.taxtmi.com/caselaws?id=784602 Where alleged bogus purchases and accommodation entries were found on the purchase side, the ITAT Delhi sustained only a profit-element addition rather than the full amount. The assessee's cable trading sales were not found infirm, and the purchases and sales were routed through banking channels. On that factual matrix, the appellate authority treated the issue as purchase inflation affecting profitability and estimated suppressed profit at 6% of the disputed purchases. The Revenue's challenge to that restriction was rejected, and the 6% addition was upheld. en-us Tue, 23 Dec 2025 00:00:00 +0530 Thu, 08 Jan 2026 08:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784602 Where alleged bogus purchases and accommodation entries were found on the purchase side, the ITAT Delhi sustained only a profit-element addition rather than the full amount. The assessee's cable trading sales were not found infirm, and the purchases and sales were routed through banking channels. On that factual matrix, the appellate authority treated the issue as purchase inflation affecting profitability and estimated suppressed profit at 6% of the disputed purchases. The Revenue's challenge to that restriction was rejected, and the 6% addition was upheld. Case-Laws Income Tax Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784602