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2003 (6) TMI 465 - ITAT DELHI
Extract:
....... discharged the burden by explaining the deposits and by proving the identity of the depositors. In view of the above, the deletion of addition to the extent of ₹ 2,97,000 is upheld by us. Consequently, ground fails. 11. In the result, assessee’s appeal is partly allowed and the Revenue’s appeal is dismissed. In favour of assessee