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2017 (6) TMI 403 - ANDHRA PRADESH HIGH COURTUnexplained investment - Held that:- Tribunal has analyzed the oral evidence of those seven persons. The Tribunal found it hard to believe that all those seven persons at about the same time received the sale proceeds and invested the same in cash with the appellant. Therefore, it was a question of appreciation of evidence, and no question of law arises for our consideration under Section 260A.
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