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    <title>1996 (10) TMI 44 - ANDHRA PRADESH High Court</title>
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    <description>The High Court upheld the Tribunal&#039;s decision regarding the treatment of the sum advanced against the sale of scrap as undisclosed income. The court agreed that the assessee failed to prove the genuineness and creditworthiness of the creditors, leading to the dismissal of the petition. The Tribunal&#039;s findings were deemed factual, and no legal questions were raised, resulting in the petition being declined.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision regarding the treatment of the sum advanced against the sale of scrap as undisclosed income. The court agreed that the assessee failed to prove the genuineness and creditworthiness of the creditors, leading to the dismissal of the petition. The Tribunal&#039;s findings were deemed factual, and no legal questions were raised, resulting in the petition being declined.</description>
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