https://www.taxtmi.com/caselaws?id=777144 ITAT AHMEDABAD allowed the revenue's appeal for statistical purposes and set aside the addition under s. 69C relating to unexplained purchases from five suppliers, restoring the matter to the AO for fresh inquiry. The tribunal upheld the AO's concerns about supplier identity, document credibility and delivery of goods, but directed the AO to specifically reconcile GST input tax credit (ITC) claims and obtain GST-return/status information from GST authorities to determine whether ITC was claimed or accepted and how any ITC loss was borne, since this materially affects the genuineness of the transactions. en-us Thu, 21 Aug 2025 00:00:00 +0530 Mon, 25 Aug 2025 08:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777144 ITAT AHMEDABAD allowed the revenue's appeal for statistical purposes and set aside the addition under s. 69C relating to unexplained purchases from five suppliers, restoring the matter to the AO for fresh inquiry. The tribunal upheld the AO's concerns about supplier identity, document credibility and delivery of goods, but directed the AO to specifically reconcile GST input tax credit (ITC) claims and obtain GST-return/status information from GST authorities to determine whether ITC was claimed or accepted and how any ITC loss was borne, since this materially affects the genuineness of the transactions. Case-Laws Income Tax Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777144