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There is not "a single shred of evidence" in Rangers' dossier against the SPFL, the league say.
The document was sent out to the other 41 SPFL clubs on Thursday.
Clubs are examining its contents with a vote on the need for an independent investigation set for 12 May.
But the SPFL say on "initial examination" there is nothing to support claims of "corruption, bullying and coercion by SPFL staff" on the vote to end the lower-league season.
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That vote - which also gave the SPFL the authority to end the Premiership - was passed when Dundee belatedly changed their initial vote against the proposal to a yes.
The SPFL commissioned auditors Deloitte to review the circumstances surrounding Dundee's ballot, which found no wrongdoing on the part of the league's staff.
But Rangers criticised the "narrow scope" of that inquiry, and want the whole process examined having previously called for the suspension of SPFL chief executive Neil Doncaster and its legal advisor Rod Mckenzie.
The EGM set for next week was forced by Rangers - backed by Hearts and Stranraer - who need the support of 32 clubs for an inquiry to take place.
"It is now a month since Rangers accused the SPFL of bullying and corruption relating to the Dundee FC return," an SPFL statement said.
"Since Rangers publicly demanded the suspension of the SPFL's chief executive and legal counsel, everyone in Scottish football has waited patiently for them to present their case.
"However, an initial examination of their 'dossier' has failed to identify a single shred of evidence to support Rangers' vociferous claims of corruption, bullying and coercion by SPFL staff.
"If Rangers have any good reason for Neil Doncaster and Rod McKenzie to be suspended, we have yet to see it."
A meeting of the 12 Premiership clubs - and Championship winners Dundee United - has been delayed until Friday as they digest the contents of Rangers' evidence.
The document was sent out to the other 41 SPFL clubs on Thursday.
Clubs are examining its contents with a vote on the need for an independent investigation set for 12 May.
But the SPFL say on "initial examination" there is nothing to support claims of "corruption, bullying and coercion by SPFL staff" on the vote to end the lower-league season.
Doncaster "entirely mystified" by bullying claims
SPFL calls EGM after requisition by Rangers, Hearts & Stranraer
SPFL-commissioned investigation finds 'no evidence of impropriety'
That vote - which also gave the SPFL the authority to end the Premiership - was passed when Dundee belatedly changed their initial vote against the proposal to a yes.
The SPFL commissioned auditors Deloitte to review the circumstances surrounding Dundee's ballot, which found no wrongdoing on the part of the league's staff.
But Rangers criticised the "narrow scope" of that inquiry, and want the whole process examined having previously called for the suspension of SPFL chief executive Neil Doncaster and its legal advisor Rod Mckenzie.
The EGM set for next week was forced by Rangers - backed by Hearts and Stranraer - who need the support of 32 clubs for an inquiry to take place.
"It is now a month since Rangers accused the SPFL of bullying and corruption relating to the Dundee FC return," an SPFL statement said.
"Since Rangers publicly demanded the suspension of the SPFL's chief executive and legal counsel, everyone in Scottish football has waited patiently for them to present their case.
"However, an initial examination of their 'dossier' has failed to identify a single shred of evidence to support Rangers' vociferous claims of corruption, bullying and coercion by SPFL staff.
"If Rangers have any good reason for Neil Doncaster and Rod McKenzie to be suspended, we have yet to see it."
A meeting of the 12 Premiership clubs - and Championship winners Dundee United - has been delayed until Friday as they digest the contents of Rangers' evidence.
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