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2001 (10) TMI 251 - AT - Income TaxExtract: .......the responsibility of the firm. The moment the firm gives a satisfactory explanation and produces the person who has deposited the amount, then the burden of the firm is discharged and in that case that credit cannot be treated to be the income of the firm for the purposes of income-tax . 8. In the result, the appeal of the Department is dismissed.
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