The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that no addition can be sustained on account of alleged bogus purchases where the assessee has furnished complete documentary evidence and the Revenue fails to discharge its burden of proof. The bench of Mahavir Singh (Vice President) and Amitabh Shukla (Accountant Member) deleted…
No Addition on Alleged Bogus Purchases Without Evidence: ITAT
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
- Tags
- Bogus Purchases
Latest articles
Indirect Taxes
‘Intended Use’ vs ‘Actual Use’: Supreme Court Examines Scope of Excise Duty Exemption in Fertilizer Sector Case
The Supreme Court has examined the scope of excise duty exemptions in cases involving...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 24, 2026
Here’s the Tax Law Daily Bulletin for March 24, 2026.GSTGST REGISTRATION CANCELLATION INVALID WITHOUT...
Indirect Taxes
Invalid Invocation of S. 73 for GTO Service Recipients Leads to Quashing of Service Tax Demand: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench has held that...
Indirect Taxes
Service Tax Demand on Limitation Grounds Quashed, Holds No Suppression Without Intent to Evade: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has set aside...
More like this
Indirect Taxes
‘Intended Use’ vs ‘Actual Use’: Supreme Court Examines Scope of Excise Duty Exemption in Fertilizer Sector Case
The Supreme Court has examined the scope of excise duty exemptions in cases involving...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 24, 2026
Here’s the Tax Law Daily Bulletin for March 24, 2026.GSTGST REGISTRATION CANCELLATION INVALID WITHOUT...
Indirect Taxes
Invalid Invocation of S. 73 for GTO Service Recipients Leads to Quashing of Service Tax Demand: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench has held that...

