https://www.taxtmi.com/caselaws?id=466370 Additions under section 69C for alleged bogus purchases were challenged on the ground that the revenue bears the burden to prove the income belongs to the assessee. The assessee had produced books of account (not rejected), bank-mediated payments, and supporting documents, which the tribunal treated as adequate proof. A cited high court decision was found materially distinguishable and inapplicable. Consequently, the tribunal directed deletion of additions made under section 69C and allowed the appeal, relieving the assessee of the challenged unexplained purchase additions. en-us Tue, 29 Apr 2025 00:00:00 +0530 Mon, 02 Feb 2026 17:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466370 Additions under section 69C for alleged bogus purchases were challenged on the ground that the revenue bears the burden to prove the income belongs to the assessee. The assessee had produced books of account (not rejected), bank-mediated payments, and supporting documents, which the tribunal treated as adequate proof. A cited high court decision was found materially distinguishable and inapplicable. Consequently, the tribunal directed deletion of additions made under section 69C and allowed the appeal, relieving the assessee of the challenged unexplained purchase additions. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466370