https://www.taxtmi.com/caselaws?id=788355 Purchase disallowance as unexplained expenditure under Sections 69C and 115BBE was examined against extensive evidence including invoices, supplier confirmations, creditor ledgers, accounts, audit reports, bank statements, e-way bills and freight bills. The material indicated that the finding that only confirmations had been produced was incorrect, while the available evidence remained unverified. Fair hearing and proper verification were required before treating purchases as unexplained; the addition was therefore deleted. en-us Mon, 09 Feb 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788355 Purchase disallowance as unexplained expenditure under Sections 69C and 115BBE was examined against extensive evidence including invoices, supplier confirmations, creditor ledgers, accounts, audit reports, bank statements, e-way bills and freight bills. The material indicated that the finding that only confirmations had been produced was incorrect, while the available evidence remained unverified. Fair hearing and proper verification were required before treating purchases as unexplained; the addition was therefore deleted. Case-Laws Income Tax Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788355