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1992 (10) TMI 78 - DELHI HIGH COURTExtract: .......sion of the Tribunal is based on the facts on the record and an addition has been made with the explanation of the assessee not having been accepted, it is obvious that the provisions of section 69C would be applicable. We, therefore, answer the questions of law in the affirmative and in favour of the department. There will be no order as to costs.
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