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2011 (6) TMI 733 - AT - Income TaxExtract: .......count of unsecured loans. We fully agree with the reasoning mentioned by the Ld. First Appellate Authority by dismissing the issue involved in ground no.1 i.e. addition of ₹ 82,12,000/- ( ₹ 47,67,000/- Rs. 34,45,000/-) being unexplained share money and loans. o p /o p 13. In the result, appeal filed by the Revenue is dismissed. o p /o p
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