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    <title>Taxpayer Purchase Figures Align with Certified Data; No Grounds for Additions Based on Tentative Figures.</title>
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    <description>Additions towards Bogus purchases - When the figures of purchase shown by the assessee in the profit and loss account are matching with the figures certified by the Sales Tax Department and VAT return filed by the assessee, then no addition can be made on the basis of earlier tentative figure shown by the assessee as per Sales Tax Department.</description>
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