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2012 (1) TMI 186 - AT - Income TaxExtract: .......er occasions is also not supported with any evidence. In these circumstances, in our view also, the explanations offered by the assessee are not convincing. In these circumstances, we do not find any infirmity in the decision of ld CIT(A) on this issue also. 8. In the result, the appeal of the assessee is dismissed. Pronounced accordingly on 6.1.12
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