https://www.taxtmi.com/caselaws?id=173929 HC upheld the addition of 25% to total purchases, finding evidence that genuine purchases occurred though from parties not reflected in sellers' records and that facts aligned with the court's earlier ratio. The court rejected deviation from its precedent despite a differing view from another HC, treated related issues as consequential, and declined to interfere with the appellate authority's application of section 40A(3) even though the Tribunal did not separately discuss that provision. en-us Tue, 16 Aug 2011 00:00:00 +0530 Thu, 21 Aug 2025 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173929 HC upheld the addition of 25% to total purchases, finding evidence that genuine purchases occurred though from parties not reflected in sellers' records and that facts aligned with the court's earlier ratio. The court rejected deviation from its precedent despite a differing view from another HC, treated related issues as consequential, and declined to interfere with the appellate authority's application of section 40A(3) even though the Tribunal did not separately discuss that provision. Case-Laws Income Tax Tue, 16 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173929