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    <description>Estimation of profit on alleged bogus purchases was confined to 2.5% where the factual position matched earlier years and the coordinate bench had already upheld that restriction. Finding no reason to depart from the prior view on similar facts, the Tribunal declined to sustain an enhanced addition at 12.5% and affirmed the appellate order in favour of the assessee.</description>
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      <description>Estimation of profit on alleged bogus purchases was confined to 2.5% where the factual position matched earlier years and the coordinate bench had already upheld that restriction. Finding no reason to depart from the prior view on similar facts, the Tribunal declined to sustain an enhanced addition at 12.5% and affirmed the appellate order in favour of the assessee.</description>
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