Genuine Purchases Cannot Be Disallowed for Non-Response of Suppliers: ITAT Chennai

Workenstein Collaborative Spaces Pvt. Ltd Vs DCIT (ITAT Chennai) In a significant ruling concerning the genuineness of business expenditures, the Income Tax Appellate Tribunal (ITAT) of Chennai has allowed the appeal of Workenstein Collaborative Spaces Pvt. Ltd., thereby deleting a substantial disallowance made by the tax authorities. The decision centered on whether a company can be penalized for the non-compliance of its suppliers. The Tribunal’s order, dated August 29, 2025, provides clarity on the principle that the burden of proof on the assessee is discharged once primary evidence ...