{"product_id":"complete-guide-on-bogus-purchases-dr-amit-kumar-gupta-edition-2025","title":"Complete Guide on Bogus Purchases | Dr. Amit Kumar Gupta | Edition 2026","description":"\u003cp\u003e\u003cstrong\u003e📘 Complete Guide on Bogus Purchases | Edition 2026\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eLaw, Investigation, Assessment \u0026amp; Litigation under Income Tax \u0026amp; GST\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e✍️ Author: Dr. Amit Kumar Gupta\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e📚 Category: Direct Tax | GST | Tax Litigation \u0026amp; Assessments\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e🎯 Target Audience: Chartered Accountants, Tax Consultants, Income-tax Advocates, GST Practitioners, Corporate Tax Teams, Departmental Officers, CA\/CS\/CMA\/Law Students\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr\u003e\n\u003cp\u003e\u003cstrong\u003e⚖️ Definitive Handbook on Bogus Purchase Cases (Updated 2026 Edition)\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cem\u003eComplete Guide on Bogus Purchases (Edition 2026)\u003c\/em\u003e 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.\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eThis updated 2026 edition includes latest amendments, judicial precedents, and practical strategies, helping professionals effectively handle scrutiny, assessments, additions, penalties, and appeals.\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr\u003e\n\u003cp\u003e\u003cstrong\u003e📖 What This Book Covers\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e🔹 Complete Legal Framework on Bogus Purchases\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e✔️ Detailed analysis under Income Tax \u0026amp; GST\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔️ Coverage of Section 69C, 40A(3) \u0026amp; related provisions\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔️ Legal interpretation with practical insights\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr\u003e\n\u003cp\u003e\u003cstrong\u003e🔹 Investigation \u0026amp; Departmental Actions\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e✔️ Information flow from Sales Tax \/ GST departments\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔️ Risk parameters and red flags\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔️ Handling notices, reopening \u0026amp; reassessment\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr\u003e\n\u003cp\u003e\u003cstrong\u003e🔹 Assessment \u0026amp; Additions\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e✔️ Estimation of profit and percentage additions\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔️ Handling scrutiny proceedings\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔️ Dealing with disallowances and unexplained expenditure\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr\u003e\n\u003cp\u003e\u003cstrong\u003e🔹 GST Implications\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e✔️ ITC reversal and recovery provisions\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔️ Fake invoicing and compliance issues\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔️ GST litigation strategies\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr\u003e\n\u003cp\u003e\u003cstrong\u003e🔹 Litigation \u0026amp; Appeal Strategy\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e✔️ Drafting replies and submissions\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔️ Defence strategy before AO, CIT(A), ITAT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔️ Use of judicial precedents in litigation\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr\u003e\n\u003cp\u003e\u003cstrong\u003e📚 Coverage Highlights\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e🔹 Meaning \u0026amp; nature of bogus \/ accommodation purchases\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e🔹 Notices, reassessment \u0026amp; reopening cases\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e🔹 Penalties \u0026amp; prosecution exposure\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e🔹 Cross-verification and third-party data\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e🔹 Practical case handling strategies\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr\u003e\n\u003cp\u003e\u003cstrong\u003e📖 Key Features of the Book (Edition 2026)\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e🔹 Fully Updated as per latest amendments \u0026amp; case laws\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e🔹 Covers both Income Tax \u0026amp; GST implications\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e🔹 Litigation-focused and practice-oriented approach\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e🔹 Includes real case scenarios \u0026amp; strategies\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e🔹 Drafting guidance for replies \u0026amp; submissions\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr\u003e\n\u003cp\u003e\u003cstrong\u003e🎯 Ideal For\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e✔ Chartered Accountants \u0026amp; Tax Practitioners\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔ Income-tax \u0026amp; GST Litigators\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔ Corporate Tax \u0026amp; Compliance Teams\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔ Departmental Officers \u0026amp; Consultants\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔ CA \/ CS \/ CMA \/ Law Students\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔ Professionals handling scrutiny \u0026amp; appeals\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr\u003e\n\u003cp\u003e\u003cstrong\u003e⭐ Why This Book is Highly Recommended\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e✔ Covers one of the most critical litigation areas\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔ Combines law + practical strategy\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔ Helps in real-case handling\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔ Updated with latest judgments\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔ Authored by expert Dr. Amit Kumar Gupta\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr\u003e\n\u003cp\u003e\u003cstrong\u003e🚨 Practical Insight (Bogus Purchase Cases)\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e👉 Pro Tips for Professionals:\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e✔️ Focus on documentation \u0026amp; evidence\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔️ Analyze supplier credibility\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔️ Prepare strong legal submissions\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔️ Use case laws effectively\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔️ Handle GST \u0026amp; Income Tax together\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr\u003e\n\u003cp\u003e\u003cstrong\u003e⭐ Final Recommendation (Deep Insight)\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eThis book is a must-have for professionals dealing with bogus purchase allegations, additions, and GST ITC disputes, helping you:\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e✔️ Build strong litigation strategies\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔️ Handle assessments confidently\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e✔️ Minimize tax risks and penalties\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e👉 It transforms your approach from reactive compliance to strategic litigation handling.\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr\u003e\n\u003cp\u003e\u003cstrong\u003eBogus Purchases Book Dr Amit Kumar Gupta 2026\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eComplete Guide on Bogus Purchases latest edition\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eBogus purchase cases Income Tax GST book\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eSection 69C bogus purchases book India\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eGST bogus purchases ITC reversal guide\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eIncome Tax bogus purchase litigation book\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eTax litigation book India bogus purchases\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eAccommodation entry cases Income Tax book\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eBest book on bogus purchases India 2026\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eBogus purchases assessment and appeals guide\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr\u003e\n\u003cp\u003e\u003cstrong\u003eBogus purchases Income Tax GST latest edition 2026\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eDr Amit Kumar Gupta bogus purchase book review\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eBest tax litigation book for bogus purchases India\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eIncome Tax bogus purchase case laws book\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eGST fake invoicing and bogus purchases guide\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eSection 69C unexplained expenditure book India\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eBogus purchase defence strategy tax litigation\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eIncome Tax reassessment bogus purchases book\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eGST ITC reversal bogus purchase cases India\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eProfessional guide on bogus purchases litigation 2026\u003c\/strong\u003e\u003c\/p\u003e","brand":"GenZbookcompany","offers":[{"title":"Default Title","offer_id":43086536441990,"sku":null,"price":560.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0651\/2620\/3526\/files\/Gemini_Generated_Image_fokc6wfokc6wfokc.png?v=1775931106","url":"https:\/\/genzbookcompany.com\/products\/complete-guide-on-bogus-purchases-dr-amit-kumar-gupta-edition-2025","provider":"GenZbookcompany","version":"1.0","type":"link"}