Non-appearance of supplier alone can't justify bogus purchase claim without corroborative evidence, says court.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Trading addition on account of bogus purchase - Merely non-appearance of the supplier in absence of any other corroborate evidence cannot be a basis to justify the stand of the Revenue that the transaction of purchase is bogus - AT....