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1982 (7) TMI 167

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....PRAKASH., RAM RATTAN. JUDGMENT: The Revenue is in appeal for the asst. yr. 1975-76 against the order of the AAC deleting the addition of Rs. 20,000 representing the cash credit of Rs. 10,000 each ....

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....ssessee and made the addition of Rs. 20,000. The AAC deleted the addition. There is no material on record to doubt the statements of the creditors. It is not denied that they possessed agricultural la....