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1977 (4) TMI 73 - ITAT MADRAS-CExtract: .......aced before us, we are satisfied that the appellant has satisfactorily discharged the onus of proving the truth and genuineness of the credit of Rs. 10,000 standing in the name of Shri Shanmugham and the addition made cannot be sustained. Accordingly, the addition of Rs. 10,000 made is ordered to be deleted. 5. In the result, the appeal is allowed.
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