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2013 (4) TMI 776 - ITAT MUMBAIExtract: .......as well as the genuineness aspect of the credits. Needless to add, admission of additional evidence would be governed by the terms of law and, further, regulated by the procedure in its respect. We decide accordingly. 4. In the result, the appeals by the Revenue are allowed for statistical purposes. Order pronounced on this 05th day of April, 2013.
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