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1983 (9) TMI 25 - HC - Income Tax
Extract:
.......rrect name, address and the G.I.R. number of the creditor, as my learned brother has observed, be has discharged his onus and unless a notice in due form under s. 131 of the Act is issued by the revenue authority concerned to test the veracity or the genuineness of the transaction or the capacity of the creditor to pay, the assessee has to succeed.