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    <title>2022 (11) TMI 406 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the decision to delete the disallowance of purchases from V3 Enterprises, ruling in favor of the assessee. The Tribunal found that the transactions were genuine, supported by adequate documentation, and dismissed the Revenue&#039;s appeal, concluding that the Revenue failed to prove V3 Enterprises as a non-genuine dealer.</description>
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      <description>The Tribunal upheld the decision to delete the disallowance of purchases from V3 Enterprises, ruling in favor of the assessee. The Tribunal found that the transactions were genuine, supported by adequate documentation, and dismissed the Revenue&#039;s appeal, concluding that the Revenue failed to prove V3 Enterprises as a non-genuine dealer.</description>
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