https://www.taxtmi.com/caselaws?id=783806 Whether cash purchases treated as unexplained expenditure under s. 69C could be sustained was the dominant issue. The assessee substantiated purchases made in an APMC mandi by producing statutory Form 6R and a mandi certificate evidencing payment of mandi and development levies, showing purchases from farmers through a government-regulated market. As the documentary evidence established the genuineness of purchases and the AO's suspicion was not supported by contrary material, the CIT(A) correctly appreciated the legal position and deleted the s. 69C addition. The ITAT upheld the deletion and dismissed the Revenue's appeal. en-us Fri, 12 Dec 2025 00:00:00 +0530 Tue, 23 Dec 2025 07:59:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783806 Whether cash purchases treated as unexplained expenditure under s. 69C could be sustained was the dominant issue. The assessee substantiated purchases made in an APMC mandi by producing statutory Form 6R and a mandi certificate evidencing payment of mandi and development levies, showing purchases from farmers through a government-regulated market. As the documentary evidence established the genuineness of purchases and the AO's suspicion was not supported by contrary material, the CIT(A) correctly appreciated the legal position and deleted the s. 69C addition. The ITAT upheld the deletion and dismissed the Revenue's appeal. Case-Laws Income Tax Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783806