https://www.taxtmi.com/caselaws?id=466866 Related-party purchases may be accepted as genuine where purchase invoices, ledger entries, supplier confirmations and a consistent commercial explanation substantiate the transactions. Non-disclosure of related-party transactions in Form 3CD may stem from accounting-preparation errors and is not, by itself, fatal where substantive evidence supports the purchases. Absence of e-way bills or delivery challans does not justify disallowance when the goods are GST-exempt and direct delivery to farmers is commercially explained and supported by records. On these facts, the purchase disallowance was deleted and the related-party purchases were accepted as genuine. en-us Mon, 24 Feb 2025 00:00:00 +0530 Mon, 23 Feb 2026 19:00:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466866 Related-party purchases may be accepted as genuine where purchase invoices, ledger entries, supplier confirmations and a consistent commercial explanation substantiate the transactions. Non-disclosure of related-party transactions in Form 3CD may stem from accounting-preparation errors and is not, by itself, fatal where substantive evidence supports the purchases. Absence of e-way bills or delivery challans does not justify disallowance when the goods are GST-exempt and direct delivery to farmers is commercially explained and supported by records. On these facts, the purchase disallowance was deleted and the related-party purchases were accepted as genuine. Case-Laws Income Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466866