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2020 (11) TMI 739 - ITAT MUMBAI - Income Tax
Head Note / Extract:
Estimation of income - Bogus purchases - CIT-A restricted addition being 12. 5% of the purchases made from the said suspicious dealers - HELD THAT:- As decided in own case [2020 (6) TMI 718 - ITAT MUMBAI]we direct the AO to restrict the estimation of profit to 8% of the disputed purchases.