https://www.taxtmi.com/caselaws?id=794509 Accommodation-entry addition based only on departmental portal information was held unsustainable where the alleged supplier categorically denied the transaction and the Revenue produced no independent corroboration. The ITAT noted absence of purchase invoices, ledger accounts, bank trail, delivery documents, stock records, or other incriminating material to prove bogus purchases. Mere suspicion could not replace evidence, and the Revenue failed to discharge the initial burden of establishing the foundational facts for the addition. The first appellate authority's deletion was therefore upheld. en-us Tue, 02 Jun 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794509 Accommodation-entry addition based only on departmental portal information was held unsustainable where the alleged supplier categorically denied the transaction and the Revenue produced no independent corroboration. The ITAT noted absence of purchase invoices, ledger accounts, bank trail, delivery documents, stock records, or other incriminating material to prove bogus purchases. Mere suspicion could not replace evidence, and the Revenue failed to discharge the initial burden of establishing the foundational facts for the addition. The first appellate authority's deletion was therefore upheld. Case-Laws Income Tax Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794509