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2001 (8) TMI 276 - AT - Income TaxExtract: ....... case the AO doubted credits in the SB a/c of the creditor Sh. Anil Kumar, he ought to have made addition in the hands of the creditor Sh. Anil Kumar and not in the hands of the assessee, Bhatia Enterprises. Accordingly, I will uphold the action of the CIT(A) in this regard and reject ground No. 2 as well. 4. In the result, the appeal is dismissed.
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