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    <description>The Tribunal dismissed the Revenue&#039;s appeal, confirming the deletion of disallowances under Section 40A(3) and 40A(3A) and the deletion of bogus sundry creditors. The judgments were based on the genuineness of transactions, proper application of exemptions under Rule 6DD, and adherence to judicial precedents regarding the treatment of sundry creditors.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, confirming the deletion of disallowances under Section 40A(3) and 40A(3A) and the deletion of bogus sundry creditors. The judgments were based on the genuineness of transactions, proper application of exemptions under Rule 6DD, and adherence to judicial precedents regarding the treatment of sundry creditors.</description>
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