https://www.taxtmi.com/caselaws?id=788808 Documentary evidence including purchase invoices, sales invoices, ledger accounts, bank statements and registers was treated as sufficient to discharge the assessee's initial onus on genuineness of purchases. The Revenue relied on accommodation entry information and alleged defects in the purchase record, but the assessment order contained no meaningful rebuttal, no adequate independent enquiry, no verification of suppliers and no effective link between the information and the disputed purchases. In the absence of concrete adverse findings against the documents, the Revenue failed to disprove the claim, and the additions for alleged bogus purchases and related commission expenditure were not sustained. en-us Thu, 26 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788808 Documentary evidence including purchase invoices, sales invoices, ledger accounts, bank statements and registers was treated as sufficient to discharge the assessee's initial onus on genuineness of purchases. The Revenue relied on accommodation entry information and alleged defects in the purchase record, but the assessment order contained no meaningful rebuttal, no adequate independent enquiry, no verification of suppliers and no effective link between the information and the disputed purchases. In the absence of concrete adverse findings against the documents, the Revenue failed to disprove the claim, and the additions for alleged bogus purchases and related commission expenditure were not sustained. Case-Laws Income Tax Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788808