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    <title>1981 (2) TMI 98 - ITAT ALLAHABAD-B</title>
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    <description>The Tribunal determined the initial capital of the assessee at Rs. 66,100, with Rs. 56,000 traced to income from previous years. Unexplained capital was reduced to Rs. 10,000 from Rs. 27,585, justifiably treated as income from other sources. The appeal was partly allowed based on these findings.</description>
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    <pubDate>Fri, 13 Feb 1981 00:00:00 +0530</pubDate>
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      <title>1981 (2) TMI 98 - ITAT ALLAHABAD-B</title>
      <link>https://www.taxtmi.com/caselaws?id=56887</link>
      <description>The Tribunal determined the initial capital of the assessee at Rs. 66,100, with Rs. 56,000 traced to income from previous years. Unexplained capital was reduced to Rs. 10,000 from Rs. 27,585, justifiably treated as income from other sources. The appeal was partly allowed based on these findings.</description>
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      <pubDate>Fri, 13 Feb 1981 00:00:00 +0530</pubDate>
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