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1985 (10) TMI 17 - HC - Income TaxExtract: .......and the amount of Rs. 35,000 paid to M/s. Kishore Trading Co. in cash on May 14, 1974, was verifiable and the assessing authority could have cross-checked whether the said amount was in fact received by M/s. Kishore Trading Co. We do not find any force in this application and this application under section 256(2) of the Income-tax Act is dismissed.
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