https://www.taxtmi.com/caselaws?id=786492 Where trading books, admitted sales and quantified opening and closing stocks were accepted and supplier GST returns and account confirmations were produced, complete disallowance of purchases was found unwarranted; the Tribunal upheld a limited quantified adjustment because certain transportation and supplier-compliance documents remained deficient, so full disallowance could not be sustained. The assessing officer's blanket disallowance was therefore reduced to 25% on the factual and documentary balance, and the Tribunal declined to interfere with the appellate authority's restriction of the addition. en-us Wed, 11 Feb 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786492 Where trading books, admitted sales and quantified opening and closing stocks were accepted and supplier GST returns and account confirmations were produced, complete disallowance of purchases was found unwarranted; the Tribunal upheld a limited quantified adjustment because certain transportation and supplier-compliance documents remained deficient, so full disallowance could not be sustained. The assessing officer's blanket disallowance was therefore reduced to 25% on the factual and documentary balance, and the Tribunal declined to interfere with the appellate authority's restriction of the addition. Case-Laws Income Tax Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786492