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2013 (8) TMI 1040 - HC - Income TaxExtract: .......law, by itself, will not amount to furnishing inaccurate particulars regarding the income of the assessee. Such claim made in the return cannot amount to the inaccurate particulars.” 7. In view of the above, the substantial question of law is answered against the revenue and in favour of the assessee. Accordingly, the appeal stands dismissed.
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