https://www.taxtmi.com/caselaws?id=795801 Alleged bogus-purchase additions cannot be sustained where audited books, invoices, e-way bills, transport and weighment records, banking payments, GST records, stock and production records, and yield reconciliation substantiate purchases and their manufacturing consumption. Supplier confirmations in response to notices under the Income-tax Act, consistent historical profitability, and the absence of defects or discrepancies in the books further support the transactions. An estimated addition based only on suspicion and a search statement, without substantive contrary material, was deleted for both assessment years. en-us Thu, 21 May 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795801 Alleged bogus-purchase additions cannot be sustained where audited books, invoices, e-way bills, transport and weighment records, banking payments, GST records, stock and production records, and yield reconciliation substantiate purchases and their manufacturing consumption. Supplier confirmations in response to notices under the Income-tax Act, consistent historical profitability, and the absence of defects or discrepancies in the books further support the transactions. An estimated addition based only on suspicion and a search statement, without substantive contrary material, was deleted for both assessment years. Case-Laws Income Tax Thu, 21 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795801