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2006 (2) TMI 71 - HC - Income TaxUnexplained and ingenuine cash credit - Amount credited in capital accounts of partners were proved by them before AO, showing copies of their saving accounts - tribunal deleted the additions and concluded that assessee has discharged the onus to prove the identity & creditworthiness of the two creditors – finding that the onus had been discharged by the assessee was one of fact – no question of law arise in the reference application
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