2008 (3) TMI 492

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....ax<br>MADAN B. LOKUR, GUPTA V. B., JJ JUDGMENT &nbsp; The Revenue is aggrieved by an order dated December 5, 2006 passed by the Income-tax Appellate Tribunal, Delhi Bench "B" in IT(SS) No.124/D/2004....

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....oncurrently found that the loans were disclosed by the assessee not only in the audit reports and balance-sheets but were also mentioned in the regular returns of income for the assessment years 1992-....