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1997 (5) TMI 77 - AT - Income TaxExtract: .......en of proof is placed on the assessee, e.g., sections 68 to 69D. None of such provisions are applicable here. 8. In view of the discussions in the foregoing paragraphs, we do not approve the additions to the returned income in this behalf as confirmed by the learned CIT(Appeals). The same are directed to be deleted and both the appeals are allowed.
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