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2006 (9) TMI 340 - AT - Income TaxExtract: .......Assessing Officer to put out as to whether on these materials the assessee was able to establish the ingredients mentioned above. If the finding is in the affirmative, in that event, section 68 cannot be attracted. If the finding is in the negative, the section 68 is definitely applicable. 12. In the result, the appeal of the assessee is dismissed.
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