https://www.taxtmi.com/caselaws?id=793171 Additions for alleged bogus purchases could not rest solely on a third-party statement where the assessee filed invoices, e-way bills, bank statements, gate entries and stock registers supporting the purchases. The decisive point was evidentiary value: the oral statement of the alleged accommodation entry provider was not tested through effective cross-examination, while the assessee's documentary and quantitative records were not shown to be infirm. Reliance on that statement alone could not displace the documentary evidence, and the first appellate finding that cross-examination had been offered and declined was factually incorrect. The impugned additions were deleted. en-us Fri, 05 Jun 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793171 Additions for alleged bogus purchases could not rest solely on a third-party statement where the assessee filed invoices, e-way bills, bank statements, gate entries and stock registers supporting the purchases. The decisive point was evidentiary value: the oral statement of the alleged accommodation entry provider was not tested through effective cross-examination, while the assessee's documentary and quantitative records were not shown to be infirm. Reliance on that statement alone could not displace the documentary evidence, and the first appellate finding that cross-examination had been offered and declined was factually incorrect. The impugned additions were deleted. Case-Laws Income Tax Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793171