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1995 (2) TMI 5 - ANDHRA PRADESH HIGH COURTExtract: .......unt payee demand draft is equally efficacious in verifying the identity of the payee, we share the view of the Tribunal that an account payee demand draft also should be treated as an account payee cheque drawn on a bank for the purpose of the provisions of section 69D. We, therefore, answer the questions in the affirmative and against the Revenue.
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