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1982 (7) TMI 35 - HC - Income TaxExtract: .......ingly. The case be now sent back to the Tribunal for passing an appropriate order in the light of our observations as regards the effect of the Explanation to s. 271 (1)(c) of the Act and the burden of proof under the said Explanation. The Appellate Tribunal will hear the parties again and dispose of the appeals. There will be no order as to costs.
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