https://www.taxtmi.com/caselaws?id=797379 Alleged bogus coal-purchase additions cannot rest solely on a supplier-group person's statement where tax invoices, delivery challans, e-way bills, bank records, supplier confirmations, stock registers and consumption records support the transactions. Absence of identified defects in the accounts or stock records, and failure to address the supporting material, makes a full purchase addition unsustainable. Any profit-based addition requires verification of the gross-profit chart on record and application of the highest appropriate rate. en-us Mon, 10 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797379 Alleged bogus coal-purchase additions cannot rest solely on a supplier-group person's statement where tax invoices, delivery challans, e-way bills, bank records, supplier confirmations, stock registers and consumption records support the transactions. Absence of identified defects in the accounts or stock records, and failure to address the supporting material, makes a full purchase addition unsustainable. Any profit-based addition requires verification of the gross-profit chart on record and application of the highest appropriate rate. Case-Laws Income Tax Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797379