The ITAT has restricted the addition only to the extent of 7 % of GP in respect of alleged bogus purchases . On appeal by the Revenue the dismissing the appeal  the Court held that no substantial question of law arises from the order of the Tribunal . Honourable Court relied on  PCIT v. SVD Resins & Plastics Pvt Ltd  (2024) 300 Taxman 503 (Bom)( HC)  (1662 of 2018 dt.7 -8 -2024)  & Ashok Kumar Rungta v .ITO (2024) 301 Taxman 580 (Bom)( HC) ) (1753 of 2018  dt 15 -10 -2024 )  (ITA No.1015 of 2018 dt .9-1 -2025 )