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1981 (12) TMI 9 - HC - Income TaxExtract: .......on, does not debar the assessee from offering alternative explanations and if either of them is accepted, the cash credit cannot be charged as the income of the assessee. For the reasons given above, we answer the question in the affirmative, in favour of the assessee and against the Department. There will be no order as to costs of this reference.
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