Bogus sundry debtors : Where assessee had shown sundry debtors of certain amount, since same was created from fictitious sale made during which had no worth but was only book entry, and further, basic features of commercial activities were absent, additions made on account of such bogus debtors was justified – Brawny Nivesh (P.) Ltd. v. ACIT – [2024] 163 taxmann.com 38 (Delhi – Trib.)