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    <title>2020 (6) TMI 562 - ITAT GAUHATI</title>
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    <description>The Tribunal allowed the appeal, focusing on the addition of Rs. 60,45,315/- for sundry creditors, and deleted the addition. The Tribunal emphasized the lack of evidence from the AO to prove the creditors were bogus and the non-applicability of the PAN requirement for the relevant assessment year. Other issues raised were not pressed and therefore not adjudicated.</description>
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      <description>The Tribunal allowed the appeal, focusing on the addition of Rs. 60,45,315/- for sundry creditors, and deleted the addition. The Tribunal emphasized the lack of evidence from the AO to prove the creditors were bogus and the non-applicability of the PAN requirement for the relevant assessment year. Other issues raised were not pressed and therefore not adjudicated.</description>
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