https://www.taxtmi.com/caselaws?id=255593 Purchases supported by bills, delivery particulars, transport records, bank payments and stock register entries showing consumption of raw material were treated as genuine, and the addition for alleged bogus purchases was not sustained. The appellate record also held that material called for by the first appellate authority for deciding the appeal does not amount to prohibited additional evidence under Rule 46A, which bars only unilateral filing by the assessee. On that basis, the deletion of the addition was upheld and no Rule 46A violation was found. en-us Wed, 14 Jan 2015 00:00:00 +0530 Wed, 21 Jan 2015 08:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255593 Purchases supported by bills, delivery particulars, transport records, bank payments and stock register entries showing consumption of raw material were treated as genuine, and the addition for alleged bogus purchases was not sustained. The appellate record also held that material called for by the first appellate authority for deciding the appeal does not amount to prohibited additional evidence under Rule 46A, which bars only unilateral filing by the assessee. On that basis, the deletion of the addition was upheld and no Rule 46A violation was found. Case-Laws Income Tax Wed, 14 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255593