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    <description>The tribunal allowed the appeals for statistical purposes, setting aside the matter to the AO for fresh determination on merits, ensuring the assessee is given a proper opportunity to present evidences. The tribunal emphasized the need for verification and authentication of the documents provided by the assessee to prove the genuineness of the purchases and their utilization in business.</description>
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      <description>The tribunal allowed the appeals for statistical purposes, setting aside the matter to the AO for fresh determination on merits, ensuring the assessee is given a proper opportunity to present evidences. The tribunal emphasized the need for verification and authentication of the documents provided by the assessee to prove the genuineness of the purchases and their utilization in business.</description>
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