https://www.taxtmi.com/caselaws?id=787945 Evidentiary sufficiency for claimed purchases was examined: where the assessee produced invoices, bank payment records, supplier confirmations, GST returns and stock registers and the revenue produced no reliable contrary material, absence of certain transport or weighment records and e-way bills did not defeat allowability of business expenditure. The legal effect is that documentary proof of payment and supplier corroboration can discharge the evidentiary onus under the Income-tax Act despite incomplete ancillary transport documentation, and consequently the impugned disallowance of purchases is deleted and the grounds allowed in favour of the taxpayer. en-us Wed, 11 Mar 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787945 Evidentiary sufficiency for claimed purchases was examined: where the assessee produced invoices, bank payment records, supplier confirmations, GST returns and stock registers and the revenue produced no reliable contrary material, absence of certain transport or weighment records and e-way bills did not defeat allowability of business expenditure. The legal effect is that documentary proof of payment and supplier corroboration can discharge the evidentiary onus under the Income-tax Act despite incomplete ancillary transport documentation, and consequently the impugned disallowance of purchases is deleted and the grounds allowed in favour of the taxpayer. Case-Laws Income Tax Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787945