ITAT Upholds Deletion of Bogus Purchase Additions Lacking Search Evidence:
ITAT ruled purchases cannot be disallowed without incriminating search evidence when sales and books remain accepted.
Accepted sales and GST records defeated unsupported bogus purchase disallowances
Meetu Kumari
Jul 18, 2026
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ITAT Upholds Deletion of Bogus Purchase Additions Lacking Search Evidence
ITAT ruled purchases cannot be disallowed without incriminating search evidence when sales and books remain accepted.
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Meetu Kumari
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Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
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