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Unexplained expenditure, etc.

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..... essee has incurred any expenditure and he offers no explanation about the source of such expenditure or part thereof, or the explanation, if any, offered by him is not, in the opinion of the 2 [ A .....

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..... er any head of income .] ---------------------------------- Notes :- 1. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. 2. Substituted for "Income-ta .....

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