115/- is deleted.” 10. The ld. Counsel further relied on the order of Hon’ble Supreme Court in the case of PCIT, Surat-1 vs. TejuaRohitkumar Kapadia, (2018) 94 taxmann.com325 (SC) held: I.T.A. No. 479/Asr/2018 13 &I.T.A. No. 480/Asr/2018 “Section 69C of the income-tax Act, 1961 - Unexplained expenditure (Bogus purchases