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    <title>2017 (8) TMI 641 - ITAT MUMBAI</title>
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    <description>The Tribunal set aside the matter and restored it to the AO for a de novo determination, directing the assessee to provide evidence of the material&#039;s consumption/utilization and prove the genuineness of purchases. The AO was instructed to admit all relevant evidence and provide the assessee with an opportunity to be heard. The appeal of the Revenue was allowed for statistical purposes.</description>
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      <description>The Tribunal set aside the matter and restored it to the AO for a de novo determination, directing the assessee to provide evidence of the material&#039;s consumption/utilization and prove the genuineness of purchases. The AO was instructed to admit all relevant evidence and provide the assessee with an opportunity to be heard. The appeal of the Revenue was allowed for statistical purposes.</description>
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