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    <description>The Tribunal partially allowed the appeal by directing the Assessing Officer to restrict the addition on account of &#039;bogus purchases&#039; to 12.50% of the total amount, citing precedents from the Bombay High Court and the Gujarat High Court. The appellant&#039;s grounds were partially accepted, resulting in a partial allowance of the appeal.</description>
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      <description>The Tribunal partially allowed the appeal by directing the Assessing Officer to restrict the addition on account of &#039;bogus purchases&#039; to 12.50% of the total amount, citing precedents from the Bombay High Court and the Gujarat High Court. The appellant&#039;s grounds were partially accepted, resulting in a partial allowance of the appeal.</description>
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