https://www.taxtmi.com/caselaws?id=784856 Where sales and turnover declared by the taxpayer are accepted, corresponding purchases used to effect those sales should also be accepted and the deeming provision for unexplained income cannot be invoked in respect of those purchases; this precludes addition on that basis. Additions treating purchases as bogus must be supported by tangible evidentiary justificationmere suspicion from supplier non-filing, GST status anomalies, multiple GST registrations, transient registrations, or lack of supplier replies is insufficient unless books of account (stock, sales and corresponding expenditures) are first rejected; absent fabricated documents, such supplier-centric indicia do not sustain disallowance. en-us Fri, 09 Jan 2026 00:00:00 +0530 Tue, 13 Jan 2026 08:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784856 Where sales and turnover declared by the taxpayer are accepted, corresponding purchases used to effect those sales should also be accepted and the deeming provision for unexplained income cannot be invoked in respect of those purchases; this precludes addition on that basis. Additions treating purchases as bogus must be supported by tangible evidentiary justificationmere suspicion from supplier non-filing, GST status anomalies, multiple GST registrations, transient registrations, or lack of supplier replies is insufficient unless books of account (stock, sales and corresponding expenditures) are first rejected; absent fabricated documents, such supplier-centric indicia do not sustain disallowance. Case-Laws Income Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784856