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    <title>2012 (3) TMI 33 - ITAT, Ahmedabad</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal and partly allowed the assessee&#039;s appeal for statistical purposes, restoring several issues back to the AO for fresh adjudication and verification. The Tribunal emphasized the need for proper inquiry and verification of evidence in determining the genuineness of transactions and credits.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and partly allowed the assessee&#039;s appeal for statistical purposes, restoring several issues back to the AO for fresh adjudication and verification. The Tribunal emphasized the need for proper inquiry and verification of evidence in determining the genuineness of transactions and credits.</description>
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