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2015 (10) TMI 2420 - AT - Income TaxUnverifiable purchases - Rejection of books of account - purchases made by the appellant are not genuine and are not verifiable - trading addition - Held that:- In view of the decision of this Coordinate Bench in the case of Anuj Kumar Varshney vs. ITO and others Gems and Jewellery cases [2015 (4) TMI 533 - ITAT JAIPUR] addition is restricted to 15% of unverifiable purchases which will be worked out by AO accordingly. - Decided in favour of assessee in part.
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