https://www.taxtmi.com/caselaws?id=466278 Addition for alleged accommodation entries was rejected where the assessing officer neither disallowed the books of account nor established any cash trail; the taxpayer had recorded and offered the sales as revenue and received payments through banking channels. The assessee produced sales tax/excise certificates, VAT returns, invoices, bank statements, delivery evidence, C-Forms and tax audit records, thereby discharging the evidentiary onus and negating the accommodation-entry allegation. Reliance solely on investigation inputs without independent verification was insufficient. Re-adding accepted sales would amount to impermissible double addition; the impugned addition was deleted and decision upheld against revenue. en-us Mon, 10 Nov 2025 00:00:00 +0530 Sat, 31 Jan 2026 19:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466278 Addition for alleged accommodation entries was rejected where the assessing officer neither disallowed the books of account nor established any cash trail; the taxpayer had recorded and offered the sales as revenue and received payments through banking channels. The assessee produced sales tax/excise certificates, VAT returns, invoices, bank statements, delivery evidence, C-Forms and tax audit records, thereby discharging the evidentiary onus and negating the accommodation-entry allegation. Reliance solely on investigation inputs without independent verification was insufficient. Re-adding accepted sales would amount to impermissible double addition; the impugned addition was deleted and decision upheld against revenue. Case-Laws Income Tax Mon, 10 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466278