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1984 (8) TMI 12 - HC - Income TaxExtract: .......action of the appellate authorities with regard to genuineness of the payments and the identity of the payees. Therefore, I entirely agree that rule 6DD(j) of the Rules was rightly applied by both the appellate authorities and it warrants no interference by this court. The first question has become purely academic and needs no answer by this court.
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