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    <title>2019 (10) TMI 1122 - ITAT AHMEDABAD</title>
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    <description>The Appellate Tribunal, ITAT Ahmedabad, dismissed the revenue&#039;s appeal as not maintainable due to the tax effect being below the specified limit set by CBDT circulars. The Tribunal restricted the addition of the bogus purchase in the assessee&#039;s income to 12.5% of the total amount, partly allowing the assessee&#039;s appeal and dismissing the revenue&#039;s appeal.</description>
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      <description>The Appellate Tribunal, ITAT Ahmedabad, dismissed the revenue&#039;s appeal as not maintainable due to the tax effect being below the specified limit set by CBDT circulars. The Tribunal restricted the addition of the bogus purchase in the assessee&#039;s income to 12.5% of the total amount, partly allowing the assessee&#039;s appeal and dismissing the revenue&#039;s appeal.</description>
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