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1991 (10) TMI 84 - ITAT CHANDIGARHExtract: .......lment on the part of the assessee. There is no material on record to hold in favour of the revenue that it has discharged its burden of proof which was cast exclusively on the revenue in terms of the above decision of the Hon ble Supreme Court. 9. In view of above discussion, the impugned order stands upheld and the revenue fails for both the years
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