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2005 (7) TMI 93 - HC - Income TaxExtract: ........ We see no infirmity in the view of the Tribunal in relying upon the statements of karkhanadars in coming to the conclusion that there had been inflation in purchases resulting in the addition of Rs. 1,11,813. For the aforesaid reasons, question referred to us is answered in the affirmative, i.e., in favour of the Revenue and against the assessee.
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