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2008 (5) TMI 249 - KERALA HIGH COURTAssessee claim for spreading over of unexplained investment for several years, is not permissible because S. 69B specifically states that the unexplained investment should be treated as the income of the year in which investment is made - claim for spreading over of the investment can be granted only if it is proved that the investment is made in several years - valuation of assets which is a pure factual issue, therefore, tribunal’s decision of rejecting the claim require no interference
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