High Court affirmed 6% disallowance of bogus purchases by Income Tax Tribunal based on facts & evidence. No interference warranted.

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....The High Court upheld the Income Tax Appellate Tribunal's decision to restrict the disallowance of bogus purchases to 6%, considering the facts and figures analyzed by the Tribunal. The court found no reason to interfere with the Tribunal's conclusion, which was based on the material before it, and deemed the 6% disallowance appropriate.....