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    <title>2021 (7) TMI 1245 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s decisions on all grounds. The assessee provided adequate evidence supporting the genuineness of purchase transactions and lenders&#039; creditworthiness, adhering to Rule 46A of the Income Tax Rules, 1962. The Tribunal found the CIT(A)&#039;s detailed findings sufficient, with no need for interference.</description>
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