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1953 (4) TMI 26 - HC - Income TaxExtract: ....... Balmiki Prasad Singh. The finding of the Appellate Tribunal that the introduction was more, than the withdrawal was thus based on misreading of the account. In my opinion such an error on the part of the Appellate Tribunal can be taken into consideration by us. In my opinion the cash introduced can be referable to the amounts withdrawn previously.
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