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    <title>2012 (7) TMI 341 - ITAT, DELHI</title>
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    <description>The Tribunal upheld the validity of the reopening of assessment under Section 147 of the Income Tax Act, 1961, and the additions on account of bogus purchases. However, the Tribunal dismissed the revenue&#039;s appeals concerning the belated payment of employees&#039; contribution to EPF and ESIC and the interest-free loans given to sister concerns. The decision was pronounced on June 28, 2012.</description>
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      <description>The Tribunal upheld the validity of the reopening of assessment under Section 147 of the Income Tax Act, 1961, and the additions on account of bogus purchases. However, the Tribunal dismissed the revenue&#039;s appeals concerning the belated payment of employees&#039; contribution to EPF and ESIC and the interest-free loans given to sister concerns. The decision was pronounced on June 28, 2012.</description>
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