https://www.taxtmi.com/caselaws?id=793946 An addition under section 69C for alleged accommodation entries or bogus sales cannot be sustained unless the revenue clearly identifies the unexplained expenditure and links it with transaction-wise particulars and supporting material. Where the assessment order does not specify whether the issue relates to sales or purchases, and does not provide dates or details of the alleged transaction, the addition fails. Here, the assessee's bank statements and confirmations showed receipts from a different proprietary concern of the same person, and that specific contention was not rebutted. On those facts, the section 69C addition was deleted in favour of the assessee. en-us Tue, 23 Jun 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793946 An addition under section 69C for alleged accommodation entries or bogus sales cannot be sustained unless the revenue clearly identifies the unexplained expenditure and links it with transaction-wise particulars and supporting material. Where the assessment order does not specify whether the issue relates to sales or purchases, and does not provide dates or details of the alleged transaction, the addition fails. Here, the assessee's bank statements and confirmations showed receipts from a different proprietary concern of the same person, and that specific contention was not rebutted. On those facts, the section 69C addition was deleted in favour of the assessee. Case-Laws Income Tax Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793946