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    <title>2013 (10) TMI 323 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, dismissing the appeal against the addition of Rs. 18.74 lakhs as bogus purchases. The judgment emphasized the importance of providing concrete evidence to support claims in tax matters and highlighted the Tribunal&#039;s authority to assess the credibility of transactions based on available records.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision, dismissing the appeal against the addition of Rs. 18.74 lakhs as bogus purchases. The judgment emphasized the importance of providing concrete evidence to support claims in tax matters and highlighted the Tribunal&#039;s authority to assess the credibility of transactions based on available records.</description>
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