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    <description>The Tribunal upheld the Ld CIT(A)&#039;s decision to restrict the disallowance to 8% of the alleged bogus purchases, concluding that the entire amount should not have been disallowed. The appeal filed by the revenue challenging the partial relief granted by Ld CIT(A) on the addition relating to alleged bogus purchases was dismissed.</description>
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      <description>The Tribunal upheld the Ld CIT(A)&#039;s decision to restrict the disallowance to 8% of the alleged bogus purchases, concluding that the entire amount should not have been disallowed. The appeal filed by the revenue challenging the partial relief granted by Ld CIT(A) on the addition relating to alleged bogus purchases was dismissed.</description>
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