https://www.taxtmi.com/forum/issue?id=2292 Bogus purchases require contemporaneous documentary and third party evidence to establish genuineness: purchase orders, bills, delivery challans, transport/GR notes, stock register entries, and accounting for consumption or sale. Supplier non cooperation does not by itself prove a purchase false; if purchase is established from available records, it cannot be treated as bogus. At assessment stage, focus on facts and primary evidence rather than immediate reliance on case law. en-us Sat, 16 Oct 2010 10:54:11 +0530 Thu, 23 Jan 2025 15:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2292 Bogus purchases require contemporaneous documentary and third party evidence to establish genuineness: purchase orders, bills, delivery challans, transport/GR notes, stock register entries, and accounting for consumption or sale. Supplier non cooperation does not by itself prove a purchase false; if purchase is established from available records, it cannot be treated as bogus. At assessment stage, focus on facts and primary evidence rather than immediate reliance on case law. Discussion-Forum Income Tax Sat, 16 Oct 2010 10:54:11 +0530 https://www.taxtmi.com/forum/issue?id=2292