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Waiver of the loan - Deemed income either u/s.28(iv) or under Section 41(1) - In the absence of any particulars pertaining to the previous years books of accounts, it is difficult to arrive at a decision and therefore, in order to grant one more opportunity for production of books and accounts to substantiate their case, we are inclined to remit the matter back to the AO - ICICI Bank also directed to submit the entire particulars regarding the loan transaction with the assessees - HC