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1981 (7) TMI 134 - ITAT MADRAS-BExtract: .......the obligation to repay the advance to the extent of the amount credited to that account by way of donation or otherwise. Hence, we find that there has been application of the entire income of the assessee during the year and that the order of the first appellate authority has to be upheld for this reason. 7. In the result, the appeal is dismissed.
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