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1980 (5) TMI 58 - ITAT DELHI-AExtract: .......s). There had been no manner of doubt expressed by the authorities below on the genuineness of these transactions. It cannot be left to the Revenue to ask for investigation into such primary factual aspects at the end of the day. We would, therefore, allow the assessee s claim. The assessment shall be modified accordingly. 8. The appeal is allowed.
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