https://www.taxtmi.com/caselaws?id=791488 Bogus purchase additions were held unsustainable where purchases were recorded in books, supported by banking payments, invoices, transport and GST records, and the books were not rejected; the ad hoc rate applied from another case had no factual basis. Warranty expense disallowance was deleted because the provision was based on consistent past practice and business experience, with no change in facts. Post-search assessments for the specified years were treated as without jurisdiction because the search-linked reassessment route and mandatory approval requirement were not followed. Commission expenditure was allowed where payments, TDS and confirmations supported the claim. Stock-related additions were deleted or telescoped in part, while the cash addition survived. en-us Fri, 08 May 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791488 Bogus purchase additions were held unsustainable where purchases were recorded in books, supported by banking payments, invoices, transport and GST records, and the books were not rejected; the ad hoc rate applied from another case had no factual basis. Warranty expense disallowance was deleted because the provision was based on consistent past practice and business experience, with no change in facts. Post-search assessments for the specified years were treated as without jurisdiction because the search-linked reassessment route and mandatory approval requirement were not followed. Commission expenditure was allowed where payments, TDS and confirmations supported the claim. Stock-related additions were deleted or telescoped in part, while the cash addition survived. Case-Laws Income Tax Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791488