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2008 (2) TMI 328 - PUNJAB AND HARYANA HIGH COURTQuestion that “Whether tribunal was right in holding that addition is required to be made in hands of M.D. of company, not in hands of Company”?, is a question of fact, hence not answered - addition made by AO on account of unutilized contract receipts on ground that assessee had collected the amount fraudulently in the shape of labour welfare fund – amount in question which remained unspent at the end of the year was not assessee’s own money but a liability – hence additions are deleted
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