1983 (10) TMI 37

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.... I.T. Act, 1961 (hereinafter referred to as " the Act at the instance of the Department raises the following question? Whether, on the facts and circumstances of the case, the Tribunal was legally right in holding that the assessee discharged the onus that lay upon it to prove satisfactorily the source for the sum of Rs. 30,000 and in deleting the addition ? " It is not necessary to refer to the....