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2013 (2) TMI 900 - HC - Income TaxExtract: .......nt in each of those suits would rely upon the bank statement and contend that no amount is due and payable in which event the suit would be dismissed. In the light of the jughment of Apex Court, there is no merit in this appeal. 5. The appeals are dismissed answering the substantial question of law in favour of the assessee and against the Revenve.
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