Dismissing the appeal of the revenue the Court held that ; even if the purchases are bogus, the entire purchase amount cannot be added. As the department had not disputed the assessee’s sales & there was no discrepancy between the purchases and the sales, the purchases cannot be rejected without disturbing the sales in case of a trader. The addition has to be restricted to the extent of the G.P. rate on purchases at the same rate of other genuine purchases (N.K .Industries Ltd v. Dy.CIT ( 2016) 72 taxmann.com 289/( 2017)  292 CTR 354 (Guj),(HC)  N. K. Proteins v. Dy.CIT (2017)  250 Taxman  22 (SC) referred.( ITA 1004 of 2016, dt. 11.02.2019)