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1997 (7) TMI 197 - AT - Income TaxExtract: .......d not, per se, be held out against the assessee and the amount added as his income when the explanation offered by the assessee has not been controverted. The inference drawn by the AO against the assessee is not supported by any material/evidence. We, therefore, delete addition of Rs. 37,55,316. 24. The appeal is partly allowed as indicated above.
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