https://www.taxtmi.com/caselaws?id=800094 Section 69C permits addition only where expenditure remains unexplained; accepted sales, undisputed trading results, purchase invoices, GST returns and stock records weighed against treating all purchases as bogus. Missing transport documents, e-way bills and delivery challans prevented full acceptance, warranting a limited purchase adjustment rather than disallowance of the entire claimed amount, including GST. The addition for a discrepancy in income from other sources was deleted because the record and submissions did not support it. en-us Mon, 14 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800094 Section 69C permits addition only where expenditure remains unexplained; accepted sales, undisputed trading results, purchase invoices, GST returns and stock records weighed against treating all purchases as bogus. Missing transport documents, e-way bills and delivery challans prevented full acceptance, warranting a limited purchase adjustment rather than disallowance of the entire claimed amount, including GST. The addition for a discrepancy in income from other sources was deleted because the record and submissions did not support it. Case-Laws Income Tax Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800094