https://www.taxtmi.com/caselaws?id=792214 Alleged bogus purchases required fresh verification because the assessee claimed the disputed amount had been reversed and was not debited as expenditure; if that factual position is confirmed from the books and supplier records, no disallowance can survive. The labour charge claim was upheld as partly disallowed because the assessee produced only ledger extracts and cash vouchers, without muster rolls, attendance records, wage sheets, identity proof, bank evidence, or other independent corroboration. On that material, the 50% restriction was treated as a reasonable estimate. The matter therefore resulted in partial relief only on the purchase issue, while the labour charge disallowance was sustained. en-us Fri, 22 May 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792214 Alleged bogus purchases required fresh verification because the assessee claimed the disputed amount had been reversed and was not debited as expenditure; if that factual position is confirmed from the books and supplier records, no disallowance can survive. The labour charge claim was upheld as partly disallowed because the assessee produced only ledger extracts and cash vouchers, without muster rolls, attendance records, wage sheets, identity proof, bank evidence, or other independent corroboration. On that material, the 50% restriction was treated as a reasonable estimate. The matter therefore resulted in partial relief only on the purchase issue, while the labour charge disallowance was sustained. Case-Laws Income Tax Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792214