https://www.taxtmi.com/caselaws?id=394634 The Appellate Tribunal partially allowed both appeals filed by the assessee, addressing the issues of reopening of assessment, disallowance of packaging material purchases, burden of proof, substantiation of purchases, percentage of disallowance, and consistency in business operations. The Tribunal emphasized the importance of providing documentation to support expenses and the assessee's duty to establish the legitimacy of transactions. en-us Fri, 07 Feb 2020 00:00:00 +0530 Sat, 18 Apr 2020 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394634 The Appellate Tribunal partially allowed both appeals filed by the assessee, addressing the issues of reopening of assessment, disallowance of packaging material purchases, burden of proof, substantiation of purchases, percentage of disallowance, and consistency in business operations. The Tribunal emphasized the importance of providing documentation to support expenses and the assessee's duty to establish the legitimacy of transactions. Case-Laws Income Tax Fri, 07 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394634