1999 (12) TMI 41

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....e identical questions. Therefore, they are taken up together for disposal. The assessment years involved are 1983-84 and 1984-85. The Tribunal held that the onus relating to some entries has been properly discharged and credit worthiness has been established. The revenue 's stand is that the onus has been wrongly placed and the true essence of the transaction has not been analysed by the Tribun....