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    <title>2021 (8) TMI 507 - ITAT MUMBAI</title>
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    <description>The Tribunal remitted the issue of alleged bogus purchases and peak credit back to the CIT(A) for further investigation, upheld the deletion of commission expenses, and confirmed the validity of the reassessment proceedings initiated under Section 147 of the Income Tax Act. All appeals were allowed for statistical purposes.</description>
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