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2017 (8) TMI 180 - HC - Income TaxRevision u/s 263 - source of funds resulting in capital infusion in the assessee company - Held that:- As decided in (M/s.Pragati Financial Management Pvt. Ltd. Vs. The Commissioner of Income Tax Officer – II [2017 (3) TMI 1242 - CALCUTTA HIGH COURT] asking for source of source can be relevant inquiry. - Decided against the assessee
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