https://www.taxtmi.com/caselaws?id=788138 Where the Assessing Officer failed to produce adverse material or otherwise discharge the onus of disproving the genuineness of claimed purchases, the Commissioner (Appeals) and the Tribunal correctly deleted the addition based on alleged bogus purchases; the Tribunal found no rejection or recasting of books, no cogent rebuttal evidence, and noted VAT compliance and completed sales tax assessments. The concurrent factual findings in favour of the assessee were not disturbed, and no substantial question of law was shown to arise, so the deletion of the addition was upheld and the appeal dismissed. en-us Mon, 09 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 14:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788138 Where the Assessing Officer failed to produce adverse material or otherwise discharge the onus of disproving the genuineness of claimed purchases, the Commissioner (Appeals) and the Tribunal correctly deleted the addition based on alleged bogus purchases; the Tribunal found no rejection or recasting of books, no cogent rebuttal evidence, and noted VAT compliance and completed sales tax assessments. The concurrent factual findings in favour of the assessee were not disturbed, and no substantial question of law was shown to arise, so the deletion of the addition was upheld and the appeal dismissed. Case-Laws Income Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788138