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    <title>2013 (2) TMI 707 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed the Department&#039;s appeal and partly allowed the Assessee&#039;s appeal. The Tribunal confirmed the genuineness of the purchases, deleting the entire addition made by the AO. The relief on account of commission and brokerage was upheld based on substantial evidence provided by the Assessee. The issue regarding the validity of the order under section 144 r/w section 254 was dismissed as not pressed.</description>
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      <description>The Tribunal dismissed the Department&#039;s appeal and partly allowed the Assessee&#039;s appeal. The Tribunal confirmed the genuineness of the purchases, deleting the entire addition made by the AO. The relief on account of commission and brokerage was upheld based on substantial evidence provided by the Assessee. The issue regarding the validity of the order under section 144 r/w section 254 was dismissed as not pressed.</description>
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