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    <description>The Tribunal partly allowed both appeals of the Assessee. The rejection of books of accounts ground was dismissed due to lack of arguments. The Tribunal directed the Assessing Officer to restrict the estimated disallowance on account of alleged bogus purchases, following a similar decision in a previous case. The appeals were disposed of by way of a consolidated order, providing relief to the Assessee in both cases.</description>
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      <description>The Tribunal partly allowed both appeals of the Assessee. The rejection of books of accounts ground was dismissed due to lack of arguments. The Tribunal directed the Assessing Officer to restrict the estimated disallowance on account of alleged bogus purchases, following a similar decision in a previous case. The appeals were disposed of by way of a consolidated order, providing relief to the Assessee in both cases.</description>
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