https://www.taxtmi.com/caselaws?id=798975 Section 69C additions for alleged bogus or unaccounted purchases require reliable evidence connecting the taxpayer to the expenditure. Uncorroborated parallel tally data recovered from a third party, without purchase invoices, delivery proof, payment evidence, transport records or independent verification, cannot by itself support such an addition where the taxpayer's contrary records remain unrebutted; the addition was therefore deleted. Reliance on third-party statements or seized material without allowing cross-examination or confrontation of underlying details also breaches principles of natural justice and independently undermines the addition. Unexplained-expenditure charges cannot rest solely on untested third-party search material. en-us Fri, 11 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798975 Section 69C additions for alleged bogus or unaccounted purchases require reliable evidence connecting the taxpayer to the expenditure. Uncorroborated parallel tally data recovered from a third party, without purchase invoices, delivery proof, payment evidence, transport records or independent verification, cannot by itself support such an addition where the taxpayer's contrary records remain unrebutted; the addition was therefore deleted. Reliance on third-party statements or seized material without allowing cross-examination or confrontation of underlying details also breaches principles of natural justice and independently undermines the addition. Unexplained-expenditure charges cannot rest solely on untested third-party search material. Case-Laws Income Tax Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798975