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1977 (7) TMI 86 - AT - Income TaxExtract: ....... from two parties. Nothing has been shown to dis-credit these loans. Looking to the nature and extent of the business the statement filed for receipts, etc. we do not see any justification for upholding another addition of Rs. 5,000 on account of capital. The addition of Rs. 5,000 for the second year is deleted. Both the appeals are partly allowed.
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