https://www.taxtmi.com/caselaws?id=799535 Alleged bogus and unexplained purchases were satisfactorily explained where the assessee produced books of account, purchase invoices, banking payment details and supporting evidence. Supplier non-response to notices and GST-registration status, being matters beyond the assessee's control, could not alone justify disallowance. As the books were not rejected and recorded sales were accepted, the corresponding purchases could not be disallowed entirely on presumption without tangible material. Deletion of the additions was justified, and no substantial question of law arose. en-us Tue, 22 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799535 Alleged bogus and unexplained purchases were satisfactorily explained where the assessee produced books of account, purchase invoices, banking payment details and supporting evidence. Supplier non-response to notices and GST-registration status, being matters beyond the assessee's control, could not alone justify disallowance. As the books were not rejected and recorded sales were accepted, the corresponding purchases could not be disallowed entirely on presumption without tangible material. Deletion of the additions was justified, and no substantial question of law arose. Case-Laws Income Tax Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799535