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The ITAT upheld disallowance of depreciation and additional depreciation claimed on alleged bogus purchases, as well as VAT-related additions. The Tribunal affirmed that the primary onus to establish return correctness rests with the taxpayer, citing precedent from Gauhati HC. The appellant merely provided invoices from B.N. Trading Company, which investigation confirmed were bogus. The taxpayer failed to demonstrate the supplier's location, and GST Department verification revealed no correlation between B.N. Trading's product line and goods allegedly purchased by the appellant. The Tribunal distinguished the case from SVD Resins & Plastics, finding the precedent inapplicable due to factual differences, and dismissed the appeals.