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The Revenue appealed against the AAC's order deleting a cash credit addition of Rs. 20,000 for the asst. yr. 1975-76. The creditors affirmed advancing Rs. 10,000 each from their agricultural income. The AAC upheld the deletion as their identity and capacity were established. The appeal was dismissed by ITAT Jaipur. (Case citation: 1982 (7) TMI 167 - ITAT JAIPUR)
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