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2003 (7) TMI 268 - AT - Income TaxExtract: ....... am inclined to agree with observations of the AO reproduced above. I accordingly hold that the cash credits were not proved in accordance with law and were rightly added under s. 68 of the IT Act, as assessee s income. Accordingly, the impugned order of CIT(A) is set aside and that of the AO restored. 7. In the result, Revenue s appeal is allowed.
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