https://www.taxtmi.com/caselaws?id=376041 HC upheld the Tribunal's disallowance of 12.5% of purchases as additions under s.69C, finding no merit in the assessee's claim that the Tribunal ignored submissions or documents. The court noted the assessee failed to seek rectification when its submissions purportedly went unrecorded and had not challenged the primary finding of bogus purchases before the Tribunal. Given these facts, the HC held the disallowance did not raise any substantial question of law. en-us Mon, 25 Feb 2019 00:00:00 +0530 Wed, 15 Oct 2025 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376041 HC upheld the Tribunal's disallowance of 12.5% of purchases as additions under s.69C, finding no merit in the assessee's claim that the Tribunal ignored submissions or documents. The court noted the assessee failed to seek rectification when its submissions purportedly went unrecorded and had not challenged the primary finding of bogus purchases before the Tribunal. Given these facts, the HC held the disallowance did not raise any substantial question of law. Case-Laws Income Tax Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376041