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2007 (7) TMI 281 - HC - Income TaxAdditions u/s 69C – unexplained expenditure - there is nothing to show that the expenditure was in fact incurred by the assessee - Tribunal noted that the Assessing Officer had not made any enquiry whatsoever to find out whether such expenditure was actually incurred by the assessee - Since a part of the expenditure related to advertisements in newspapers, it could have been easily verified by the Assessing Officer, but he did not do so– additions not justified - No substantial question of law arises – revenue’s appeal dismissed
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