2010 (5) TMI 885

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....e Tribunal in Appeal No.635 /Del/2008 relating to the assessment year 1999-2000. The issue raised is with regard to the addition made by the Assessing Officer on account of alleged accommodation entries to the extent of ₹ 19.5 lakhs. We find that the Commissioner of Income Tax as well as the Income Tax Appellate Tribunal had considered the question on facts and had accepted the submissions ....