Assessing Officer received information from Investigation Wing that assessee was one of beneficiaries of accommodation entries for bogus purchase bills. He  made addition to income of assessee on account of entire amount of bogus purchases. CIT(A) affirmed the addition. On appeal the Tribunal held that the  entire sales had been accepted and only one purchase had been doubted.Gross profit rate as shown by assessee in its audit report Form 3CD was 6.19 per cent. Addition is  restricted to gross profit rate on said purchase. (AY. 2012-13)