https://www.taxtmi.com/caselaws?id=775667 The ITAT Delhi upheld the deletion of disallowances related to alleged bogus expenses and purchases. The tribunal rejected the Revenue's attempt to revive protective additions, citing established Supreme Court precedent that such additions apply only when there is doubt about the taxable recipient of income. The tribunal found no evidence supporting the Revenue's claims of accommodation entries or bogus purchases. Consequently, the CIT(A)'s order deleting these disallowances was affirmed, resulting in a decision against the Revenue. en-us Tue, 03 Jun 2025 00:00:00 +0530 Tue, 29 Jul 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775667 The ITAT Delhi upheld the deletion of disallowances related to alleged bogus expenses and purchases. The tribunal rejected the Revenue's attempt to revive protective additions, citing established Supreme Court precedent that such additions apply only when there is doubt about the taxable recipient of income. The tribunal found no evidence supporting the Revenue's claims of accommodation entries or bogus purchases. Consequently, the CIT(A)'s order deleting these disallowances was affirmed, resulting in a decision against the Revenue. Case-Laws Income Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775667