https://www.taxtmi.com/caselaws?id=791695 Sales and job-work receipts supported by GST returns, Form 26AS, ledger accounts and banking records were accepted as genuine because the revenue identified no defect in the supporting documents, no discrepancy in purchases, stock or sale proceeds, and no incriminating material showing the transactions were bogus. Third-party statements alone were insufficient to dislodge the documentary evidence or justify an adverse inference on conjecture. The estimated addition of 8% profit on the alleged bogus sales was therefore deleted. en-us Wed, 13 May 2026 00:00:00 +0530 Fri, 15 May 2026 09:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791695 Sales and job-work receipts supported by GST returns, Form 26AS, ledger accounts and banking records were accepted as genuine because the revenue identified no defect in the supporting documents, no discrepancy in purchases, stock or sale proceeds, and no incriminating material showing the transactions were bogus. Third-party statements alone were insufficient to dislodge the documentary evidence or justify an adverse inference on conjecture. The estimated addition of 8% profit on the alleged bogus sales was therefore deleted. Case-Laws Income Tax Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791695