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2021 (9) TMI 1116 - AT - Income TaxEstimation of income - Bogus purchases - CIT- Restricted 3% disallowance - HELD THAT:- AO himself has made similar disallowance in the subsequent years. In our considered opinion, there is no infirmity in the same. See ITO vs. M/s. Dinal Diamonds [2019 (3) TMI 796 - ITAT MUMBAI] - Accordingly, we uphold the same.
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