https://www.taxtmi.com/caselaws?id=787224 Where claimed purchases were supported by sample invoices, e-way bills, account-payee cheque evidence, ledger entries and other documentary material, and revenue produced no rebuttal showing cash withdrawals, substitution or grey-market dealings, the addition for alleged bogus purchases was held unsustainable; the tribunal applied the earlier identical precedent in favour of the taxpayer and deleted the addition, allowing the appeal on merits. The operative effect is that documentary substantiation meeting the burden to demonstrate genuine purchases, absent contrary evidential material from revenue, will result in deletion of disputed disallowances for bogus purchases. en-us Wed, 25 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787224 Where claimed purchases were supported by sample invoices, e-way bills, account-payee cheque evidence, ledger entries and other documentary material, and revenue produced no rebuttal showing cash withdrawals, substitution or grey-market dealings, the addition for alleged bogus purchases was held unsustainable; the tribunal applied the earlier identical precedent in favour of the taxpayer and deleted the addition, allowing the appeal on merits. The operative effect is that documentary substantiation meeting the burden to demonstrate genuine purchases, absent contrary evidential material from revenue, will result in deletion of disputed disallowances for bogus purchases. Case-Laws Income Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787224