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    <title>2019 (11) TMI 641 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partly allowed the appeal, providing relief on the issues of disallowance of interest, disallowance under Section 14A, and adjustment in the value of closing stock. The addition on account of alleged bogus purchases was upheld, with a 10% addition approved by the Tribunal. The issue related to the difference in the account of Jasbhai Jewellers was dismissed as the assessee did not press this ground during the appellate proceedings.</description>
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      <description>The Tribunal partly allowed the appeal, providing relief on the issues of disallowance of interest, disallowance under Section 14A, and adjustment in the value of closing stock. The addition on account of alleged bogus purchases was upheld, with a 10% addition approved by the Tribunal. The issue related to the difference in the account of Jasbhai Jewellers was dismissed as the assessee did not press this ground during the appellate proceedings.</description>
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