The assessee is in the business of diamonds . The AO made addition of Rs. 14 , 37 867 as alleged bogus purchases . CIT(A) restricted the addition to extent of 12.5 % of such purchases.  On appeal following the decision in Mohammad Haji  Adam & Co ITA No 1004 of 2016 dt 11-02 2019  www.itatonline.org   and Judgement of Mumbai Tribunal in iShri Rameshkumar Daularaj v ITO  (ITA No 4192 /Mum/ 2018 dt 7-05 2019  directed that in case of bogus purchases where sales are accepted, the addition can be made only to the extent of difference between the GP declared by the assessee on normal purchases vis a vis bogus purchases. The AO is directed to restrict the addition to the extent of lower GP declared by the assessee in respect of bogus purchases as compared to G.P. on normal purchases.( ITA No. 6483/Mum/2018, dt. 06.12.2019)(AY. 2008-09)