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2007 (8) TMI 257 - HC - Income TaxDuring search to any third person credit entries were found in name of assessee - apart from the entries found in the books of account of third party, there is no material which could link the advance/deposit to the assessee more so when the assessee had denied to make any such advance/deposit with the said firm - section 69 are not attracted in the present case and, therefore, the Tribunal was justified in deleting the said addition made on account of unexplained transaction
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