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2006 (10) TMI 447 - AT - Income TaxExtract: .......-time developments. Suspicion by itself cannot take the place of evidence. No such conclusion is viable on objective appraisal of the surrounding circumstances. Therefore, we uphold the order of the CIT(A) in deleting the addition of ₹ 25 lakhs by way of disallowance of the interest. 15. In the result, the revenue’s appeal is dismissed.
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