TMI Blog2003 (9) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... firm has failed to prove the amount credited in the books of account and as such it would be assessed in the hands of the partners as unexplained investment - In view of the aforesaid finding, in our view, no substantial question of law arises in this case warranting interference. Accordingly, this appeal is dismissed. - - - - - Dated:- 10-9-2003 - Judge(s) : NAGENDRA RAI., R. S. GARG. JUDGM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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