{"id":62285,"date":"2026-07-18T16:24:39","date_gmt":"2026-07-18T10:54:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rosha-alloys-p-ltd-v-dcit-2025-238-ttj-357-127-itr-76-175-taxmann-com-622-chd-trib\/"},"modified":"2026-07-18T16:24:39","modified_gmt":"2026-07-18T10:54:39","slug":"rosha-alloys-p-ltd-v-dcit-2025-238-ttj-357-127-itr-76-175-taxmann-com-622-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rosha-alloys-p-ltd-v-dcit-2025-238-ttj-357-127-itr-76-175-taxmann-com-622-chd-trib\/","title":{"rendered":"Rosha Alloys (P.) Ltd. v. DCIT (2025) 238 TTJ 357 \/ 127 ITR 76 \/ 175 taxmann.com 622 (Chd.)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that where the assessee produced invoices, ledger accounts, evidence of movement of goods, stock registers and proof of payment through banking channels, and the Assessing Officer had accepted the corresponding sales, purchases could not be treated as bogus merely because of an alleged irregularity in CENVAT credit. In the absence of any material disproving the genuineness of purchases, the addition was deleted. (AY. 2018-19 to 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69C: Unexplained expenditure-bogus purchases-Addition unsustainable where purchases, movement of goods and consumption are fully evidenced. [S. 145] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62285","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gcB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62285","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62285"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62285\/revisions"}],"predecessor-version":[{"id":62286,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62285\/revisions\/62286"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}