https://www.taxtmi.com/caselaws?id=785001 Allegations of bogus purchases were examined with focus on evidentiary onus; acceptance of sales turnover was treated as corroborative and purchases could not be disallowed solely because some suppliers did not respond fully to inquiries. Purchases substantiated by purchase invoices, ledger extracts, GST and PAN registration details, and bank payments were held to satisfy evidentiary requirements, and absence of supplier tax filings or email IDs did not by itself render transactions fictitious. A large percentage disallowance of purchases was found unsupported and consequently deleted, resulting in relief to the taxpayer. en-us Tue, 13 Jan 2026 00:00:00 +0530 Thu, 15 Jan 2026 08:41:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785001 Allegations of bogus purchases were examined with focus on evidentiary onus; acceptance of sales turnover was treated as corroborative and purchases could not be disallowed solely because some suppliers did not respond fully to inquiries. Purchases substantiated by purchase invoices, ledger extracts, GST and PAN registration details, and bank payments were held to satisfy evidentiary requirements, and absence of supplier tax filings or email IDs did not by itself render transactions fictitious. A large percentage disallowance of purchases was found unsupported and consequently deleted, resulting in relief to the taxpayer. Case-Laws Income Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785001