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2013 (5) TMI 359 - CALCUTTA HIGH COURTAddition in income made by AO on account of bogus purchases – Deletion of the same by CIT(A) and the same is upheld by Tribunal. - Held that:- In respect of purchases by the assessee from M/s. VISPL other than the allegation of fake and ingenuine purchases and a statement from the Director of VISPL, which remained uncorroborated, there is no evidence contrary to the claim of the purchases by the assessee herein. Therefore, it is clear that the question raised by the Revenue is a pure question of fact. The finding recorded by the Tribunal in that regard is final.
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