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    <title>2023 (2) TMI 316 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal against the Ld. CIT(A)&#039;s decision to delete additions made by the AO regarding purchases treated as bogus. The Tribunal emphasized the genuineness of transactions and supporting evidence provided, concluding that the additions were not justified. Proper verification and adherence to procedural rules were highlighted, leading to the dismissal of the Revenue&#039;s appeal.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal against the Ld. CIT(A)&#039;s decision to delete additions made by the AO regarding purchases treated as bogus. The Tribunal emphasized the genuineness of transactions and supporting evidence provided, concluding that the additions were not justified. Proper verification and adherence to procedural rules were highlighted, leading to the dismissal of the Revenue&#039;s appeal.</description>
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