https://www.taxtmi.com/caselaws?id=781110 SC dismissed the special leave petition, refusing to interfere with the HC/ITAT findings. The court held that the genuineness of the alleged transactions and outstanding liabilities were questions of fact; the record lacked sufficient documentary evidence to establish receipt of goods or the claimed transactions. No perversity or patent illegality was found in the appellate tribunal's conclusion, and consequently the addition by the AO was not reopened by SC. en-us Fri, 07 Nov 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781110 SC dismissed the special leave petition, refusing to interfere with the HC/ITAT findings. The court held that the genuineness of the alleged transactions and outstanding liabilities were questions of fact; the record lacked sufficient documentary evidence to establish receipt of goods or the claimed transactions. No perversity or patent illegality was found in the appellate tribunal's conclusion, and consequently the addition by the AO was not reopened by SC. Case-Laws Income Tax Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781110