https://www.taxtmi.com/caselaws?id=466866 The note addresses sustaining or reversing an addition disallowing related party purchases where the assessee produced contemporaneous documentary evidence - invoices, ledger entries, supplier confirmations and delivery proofs - and explained direct deliveries under its commercial model. It states that substantive documentary evidence and a consistent commercial explanation establish genuineness of related party purchases, and that non disclosure in Form 3CD or absence of e way bills (where GST exemption applies and delivery pattern is explained) do not, by themselves, justify disallowance; the addition was therefore deleted and the assessee's position accepted. 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 The note addresses sustaining or reversing an addition disallowing related party purchases where the assessee produced contemporaneous documentary evidence - invoices, ledger entries, supplier confirmations and delivery proofs - and explained direct deliveries under its commercial model. It states that substantive documentary evidence and a consistent commercial explanation establish genuineness of related party purchases, and that non disclosure in Form 3CD or absence of e way bills (where GST exemption applies and delivery pattern is explained) do not, by themselves, justify disallowance; the addition was therefore deleted and the assessee's position accepted. Case-Laws Income Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466866