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2009 (8) TMI 125 - AT - Income TaxExtract: .......ord. In the given facts, we are inclined to dismiss this ground of the assessee inasmuch as the assessee did not furnish any explanation before any of the authorities, in respect of repayment of LIC loan of Rs. 3,05,000 in cash and nothing has been explained before us as well. 106. In the result, appeal of Revenue as well as assessee are dismissed.
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