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    <description>The Tribunal allowed the appeal, directing deletion of all disallowances made by the Assessing Officer and upheld by the Commissioner of Income Tax (Appeals). The Tribunal emphasized the importance of documentary evidence provided by the assessee, finding non-response to notices under Section 133(6) insufficient to deem transactions as bogus or ingenuine.</description>
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      <description>The Tribunal allowed the appeal, directing deletion of all disallowances made by the Assessing Officer and upheld by the Commissioner of Income Tax (Appeals). The Tribunal emphasized the importance of documentary evidence provided by the assessee, finding non-response to notices under Section 133(6) insufficient to deem transactions as bogus or ingenuine.</description>
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