https://www.taxtmi.com/caselaws?id=789743 Purchase disallowance could not be sustained where the assessee produced tax invoices, vendor registration details, ledger accounts, banking-channel payments and other primary records, the sales were accepted, and the books were not rejected. The Tribunal held that these documents sufficiently discharged the assessee's onus to explain the purchases, and that mere third-party sales tax/VAT information, without independent corroboration by the Revenue, was insufficient to treat the purchases as non-genuine. It also found that insisting on production of suppliers after a long lapse of time was neither practical nor justified. The disallowance was deleted and the addition on disputed purchases was set aside. en-us Thu, 12 Feb 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789743 Purchase disallowance could not be sustained where the assessee produced tax invoices, vendor registration details, ledger accounts, banking-channel payments and other primary records, the sales were accepted, and the books were not rejected. The Tribunal held that these documents sufficiently discharged the assessee's onus to explain the purchases, and that mere third-party sales tax/VAT information, without independent corroboration by the Revenue, was insufficient to treat the purchases as non-genuine. It also found that insisting on production of suppliers after a long lapse of time was neither practical nor justified. The disallowance was deleted and the addition on disputed purchases was set aside. Case-Laws Income Tax Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789743