https://www.taxtmi.com/caselaws?id=798413 Deletion of an addition for alleged unexplained expenditure is justified where the taxpayer substantiates purchases through invoices, ledger accounts, bank-payment records, supplier confirmations, transport documents, e-way bills, bill-T receipts and supplier GST returns. Differences between books and GST data require reconciliation, including whether book figures are GST-inclusive and GST figures GST-exclusive. Non-response by suppliers to information notices alone does not warrant an adverse inference when the taxpayer's evidence is unrebutted. Unexplained-expenditure provisions apply only where the source of expenditure remains unproved; documented banking-channel payments establish that source. en-us Wed, 05 Aug 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798413 Deletion of an addition for alleged unexplained expenditure is justified where the taxpayer substantiates purchases through invoices, ledger accounts, bank-payment records, supplier confirmations, transport documents, e-way bills, bill-T receipts and supplier GST returns. Differences between books and GST data require reconciliation, including whether book figures are GST-inclusive and GST figures GST-exclusive. Non-response by suppliers to information notices alone does not warrant an adverse inference when the taxpayer's evidence is unrebutted. Unexplained-expenditure provisions apply only where the source of expenditure remains unproved; documented banking-channel payments establish that source. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798413