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1995 (2) TMI 98 - AT - Income TaxExtract: .......see was disbelieved whereas in the present case there is a finding by the Tribunal that the explanation given by the assessee that the amount earned by M/s. Kuldip Industrial Corpn. as concealed income was advanced to the assessee-firm was found to be not factually substantiated. 14. In the result, the appeal filed by the assessee is partly allowed
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