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2021 (12) TMI 1193 - AT - Income TaxEstimation of income - Bogus purchases u/s 69C - HELD THAT:- Since the issue is squarely covered by the order of Co-ordinate Bench of this Tribunal in the case of Pankaj K. Choudhary,[2021 (10) TMI 653 - ITAT SURAT]. Hence,respectfully following the above binding precedent we disallow 6% of the impugned purchases.
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