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2018 (4) TMI 1802 - AT - Income TaxEnhancement of income - CIT(A) disallowed credit purchases - HELD THAT:- We have duly taken into account the fact that the assessee is a trader than manufacturer so as to arrive at the above disallowance percentage. We accordingly direct the Assessing Officer to restrict the impugned disallowance @15%. It is made clear that our instant adjudication shall not be treated as a precedent in any preceding or succeeding assessment year.
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