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1992 (6) TMI 24 - HC - Income TaxExtract: .......ith the Appellate Tribunal in the view taken by it regarding the source of the cash credits in question. The question referred is, therefore, answered in the affirmative, in favour of the assessee. There will be no order as to costs. Communicate a copy of this judgment under the seal of this court to the Income-tax Appellate Tribunal, Cochin Bench.
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