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2000 (8) TMI 249 - AT - Income TaxExtract: .......ncome was declared by the Director whereas the amount of investment was made by the assessee-company. The assessee-company is a different entity from its directors. As such, the benefit of disclosure cannot be extended to the assessee-company. We, therefore, uphold the impugned order. 30. In the result, the appeal of the assessee, stands dismissed.
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