https://www.taxtmi.com/caselaws?id=799049 Purchase additions and wage disallowances cannot rest on suspicion or unsupported presumptions when ledger accounts, invoices, supplier details, bank statements and crossed-cheque payments remain unrebutted. Supplier confirmations alone are not indispensable where no inquiry disproves the purchase records, banking entries or underlying transactions. Likewise, wage expenditure cannot be disallowed merely on an assumption that registers were prepared later or wages were inflated; contrary material and reasons are required. The purchase addition and wage disallowance were therefore treated as unsustainable, restoring the corresponding deletions. en-us Wed, 02 Sep 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799049 Purchase additions and wage disallowances cannot rest on suspicion or unsupported presumptions when ledger accounts, invoices, supplier details, bank statements and crossed-cheque payments remain unrebutted. Supplier confirmations alone are not indispensable where no inquiry disproves the purchase records, banking entries or underlying transactions. Likewise, wage expenditure cannot be disallowed merely on an assumption that registers were prepared later or wages were inflated; contrary material and reasons are required. The purchase addition and wage disallowance were therefore treated as unsustainable, restoring the corresponding deletions. Case-Laws Income Tax Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799049