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    <title>2021 (6) TMI 834 - ITAT JAIPUR</title>
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    <description>The Tribunal upheld the rejection of the books of accounts under Section 145(3) of the Income Tax Act and confirmed the disallowance of 15% of alleged unverifiable purchases. The Tribunal found no error in the CIT(A)&#039;s decision and maintained the partial relief by limiting the disallowance to 15% of the unverifiable purchases. The appeal by the assessee was dismissed, and the order was pronounced on 01/04/2021.</description>
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      <description>The Tribunal upheld the rejection of the books of accounts under Section 145(3) of the Income Tax Act and confirmed the disallowance of 15% of alleged unverifiable purchases. The Tribunal found no error in the CIT(A)&#039;s decision and maintained the partial relief by limiting the disallowance to 15% of the unverifiable purchases. The appeal by the assessee was dismissed, and the order was pronounced on 01/04/2021.</description>
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