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2011 (5) TMI 263 - HC - Income TaxAddition - on account of salary paid by the assessee to his employees and thereafter having received the said salary back from them - search and seizure - Assessing Officer has himself mentioned that he was making addition on the basis of certain circumstantial evidence - The increase in salary from assessment years 2005-06 to 2006-07, in itself would further not constitute conclusive evidence that the appellant claimed certain in genuine expenses under the head - No perversity or illegality could be pointed out by the learned counsel for the appellant in the aforesaid findings recorded by the Tribunal. The only endeavour of the learned counsel was to reappreciate the evidence so as to pursuade this Court to take a different view, which is not permissible - Appeals are dismissed
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