📘 Complete Guide on Bogus Purchases | Edition 2026
Law, Investigation, Assessment & Litigation under Income Tax & GST
✍️ Author: Dr. Amit Kumar Gupta
📚 Category: Direct Tax | GST | Tax Litigation & Assessments
🎯 Target Audience: Chartered Accountants, Tax Consultants, Income-tax Advocates, GST Practitioners, Corporate Tax Teams, Departmental Officers, CA/CS/CMA/Law Students
⚖️ Definitive Handbook on Bogus Purchase Cases (Updated 2026 Edition)
Complete Guide on Bogus Purchases (Edition 2026) by Dr. Amit Kumar Gupta is a comprehensive, practice-oriented guide addressing one of the most litigated and controversial issues under Income Tax and GST laws—bogus and accommodation purchase transactions.
This updated 2026 edition includes latest amendments, judicial precedents, and practical strategies, helping professionals effectively handle scrutiny, assessments, additions, penalties, and appeals.
📖 What This Book Covers
🔹 Complete Legal Framework on Bogus Purchases
✔️ Detailed analysis under Income Tax & GST
✔️ Coverage of Section 69C, 40A(3) & related provisions
✔️ Legal interpretation with practical insights
🔹 Investigation & Departmental Actions
✔️ Information flow from Sales Tax / GST departments
✔️ Risk parameters and red flags
✔️ Handling notices, reopening & reassessment
🔹 Assessment & Additions
✔️ Estimation of profit and percentage additions
✔️ Handling scrutiny proceedings
✔️ Dealing with disallowances and unexplained expenditure
🔹 GST Implications
✔️ ITC reversal and recovery provisions
✔️ Fake invoicing and compliance issues
✔️ GST litigation strategies
🔹 Litigation & Appeal Strategy
✔️ Drafting replies and submissions
✔️ Defence strategy before AO, CIT(A), ITAT
✔️ Use of judicial precedents in litigation
📚 Coverage Highlights
🔹 Meaning & nature of bogus / accommodation purchases
🔹 Notices, reassessment & reopening cases
🔹 Penalties & prosecution exposure
🔹 Cross-verification and third-party data
🔹 Practical case handling strategies
📖 Key Features of the Book (Edition 2026)
🔹 Fully Updated as per latest amendments & case laws
🔹 Covers both Income Tax & GST implications
🔹 Litigation-focused and practice-oriented approach
🔹 Includes real case scenarios & strategies
🔹 Drafting guidance for replies & submissions
🎯 Ideal For
✔ Chartered Accountants & Tax Practitioners
✔ Income-tax & GST Litigators
✔ Corporate Tax & Compliance Teams
✔ Departmental Officers & Consultants
✔ CA / CS / CMA / Law Students
✔ Professionals handling scrutiny & appeals
⭐ Why This Book is Highly Recommended
✔ Covers one of the most critical litigation areas
✔ Combines law + practical strategy
✔ Helps in real-case handling
✔ Updated with latest judgments
✔ Authored by expert Dr. Amit Kumar Gupta
🚨 Practical Insight (Bogus Purchase Cases)
👉 Pro Tips for Professionals:
✔️ Focus on documentation & evidence
✔️ Analyze supplier credibility
✔️ Prepare strong legal submissions
✔️ Use case laws effectively
✔️ Handle GST & Income Tax together
⭐ Final Recommendation (Deep Insight)
This book is a must-have for professionals dealing with bogus purchase allegations, additions, and GST ITC disputes, helping you:
✔️ Build strong litigation strategies
✔️ Handle assessments confidently
✔️ Minimize tax risks and penalties
👉 It transforms your approach from reactive compliance to strategic litigation handling.
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