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Purchase can’t be treated as Bogus when payment is made via Bank: ITAT

No Addition against Individual if Gold belongs to Whole Family: ITAT

Sec 115JB doesn’t envisage enhancement of taxable profits by adding loss on redemption of mutual fund

UPS an essential part of computer system & is eligible for depreciation @ 60%

Disallowance us 14A of the Act cannot exceed the exempt income
