2010 (9) TMI 1221

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.... appeal. 2. The question of law raised in the appeal revolves around deleting the additions made by the Assessing Officer under Section 56(2)(v) of the Income Tax Act. The Tribunal has taken into account the facts and circumstances of the case and after appreciation thereof, recorded a finding of fact in paragraph No.14, which reads as under: 14. In the end, we would like to emphasise ....