https://www.taxtmi.com/caselaws?id=779133 An addition for unexplained expenditure based on alleged bogus purchases was held unsustainable where the assessee supported the transactions with purchase invoices, delivery challans, ledger accounts, inventory registers, bank statements, and transport records. The documentary evidence showed payment through banking channels and purchases made before cancellation of the supplier's GST registration. Suspicion and GST-related information about the supplier, without a reasoned rebuttal of the assessee's evidence, were insufficient to sustain the addition. The relief granted by the first appellate authority was therefore upheld in favour of the assessee. en-us Wed, 03 Sep 2025 00:00:00 +0530 Mon, 29 Sep 2025 08:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779133 An addition for unexplained expenditure based on alleged bogus purchases was held unsustainable where the assessee supported the transactions with purchase invoices, delivery challans, ledger accounts, inventory registers, bank statements, and transport records. The documentary evidence showed payment through banking channels and purchases made before cancellation of the supplier's GST registration. Suspicion and GST-related information about the supplier, without a reasoned rebuttal of the assessee's evidence, were insufficient to sustain the addition. The relief granted by the first appellate authority was therefore upheld in favour of the assessee. Case-Laws Income Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779133