https://www.taxtmi.com/caselaws?id=800664 Alleged bogus purchases may warrant a limited addition where banking payments and GST registration are unsupported by verifiable counterparties or contemporaneous records; only 3% of the disputed purchases remains added. Unexplained expenditure requires proof that the assessee actually incurred it and a nexus supported by invoices, payment trails, goods movement, or other independent evidence. Uncorroborated third-party statements and unilateral GST reporting do not establish such expenditure, so the accommodation-entry addition does not survive. Commission additions based only on presumption or estimation, without proof of payment or a financial trail, are also deleted. en-us Wed, 07 Oct 2026 00:00:00 +0530 Fri, 09 Oct 2026 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800664 Alleged bogus purchases may warrant a limited addition where banking payments and GST registration are unsupported by verifiable counterparties or contemporaneous records; only 3% of the disputed purchases remains added. Unexplained expenditure requires proof that the assessee actually incurred it and a nexus supported by invoices, payment trails, goods movement, or other independent evidence. Uncorroborated third-party statements and unilateral GST reporting do not establish such expenditure, so the accommodation-entry addition does not survive. Commission additions based only on presumption or estimation, without proof of payment or a financial trail, are also deleted. Case-Laws Income Tax Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800664