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    <description>The ITAT upheld the CIT(A)&#039;s decision, dismissing the appeal on both issues of bogus purchases and disallowance under Section 14A read with Rule 8D. The ITAT found no grounds to overturn the detailed findings of the CIT(A), advising the assessee on the possibility of restoration of the appeal per Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963.</description>
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      <description>The ITAT upheld the CIT(A)&#039;s decision, dismissing the appeal on both issues of bogus purchases and disallowance under Section 14A read with Rule 8D. The ITAT found no grounds to overturn the detailed findings of the CIT(A), advising the assessee on the possibility of restoration of the appeal per Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963.</description>
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