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1983 (4) TMI 88 - AT - Income TaxExtract: .......een made or proved by the revenue and the burden, according to us, in this respect does not lie on the assessee but on the revenue. The revenue has failed to substantiate its case. As per judicial pronouncements on this issue, with which we have dealt in I.T.A. No. 17, the assessee s contention are accepted. 5. In the result, the appeal is allowed.
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