https://www.taxtmi.com/caselaws?id=796183 Additions based on allegedly artificial sales and rejection of books require material showing that invoices were fabricated or book entries were false. A comparison with earlier transactions is insufficient where the disputed sales arose in materially different circumstances, including increased customer demand during demonetization. The Tribunal treated the sales as genuine on its factual appraisal, as both genuine and accommodation-sale explanations were possible on the evidence. The Rajasthan HC found that this factual conclusion was not perverse and that no substantial question of law arose. en-us Thu, 23 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796183 Additions based on allegedly artificial sales and rejection of books require material showing that invoices were fabricated or book entries were false. A comparison with earlier transactions is insufficient where the disputed sales arose in materially different circumstances, including increased customer demand during demonetization. The Tribunal treated the sales as genuine on its factual appraisal, as both genuine and accommodation-sale explanations were possible on the evidence. The Rajasthan HC found that this factual conclusion was not perverse and that no substantial question of law arose. Case-Laws Income Tax Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796183