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2012 (11) TMI 15 - ITAT, AHMEDABADUnexplained Cash Credit – Held that:- In respect of fresh capital introduced by the partners, no addition can be made in the hands of the firm although the Revenue is at liberty to consider the said investment in the hands of the partners if he is not able to satisfy the source of investment - addition can be made in the hands of partners only - Appeal of assessee is allowed.
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