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1981 (1) TMI 84 - AT - Income TaxExtract: .......evidence we hold that the assessee has established the primary onus on him to explain the cash credits. The revenue having failed to show that so called creditors were not persons of means or that the transaction in fact did not take place, the addition is not justified. We confirm the order of the ld. CIT (A). 7. The Revenue s appeal is dismissed.
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