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2002 (2) TMI 311 - AT - Income TaxExtract: .......t obliged to treat source of investment as income, wherever explanation regarding it, is not satisfactory. The word may cannot be interpreted to mean, shall . The principle laid down in the above case is held to be equally applicable in the case at hand. The addition made is, accordingly, deleted. 4. In the result, the assessee s appeal is allowed.
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