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1998 (2) TMI 41 - MADRAS HIGH COURT
Extract:
.......show that the income had been concealed by the assessee, mere addition to the income at the instance of the assessee would not warrant a finding of concealment or the levy of penalty. Our answer to the question that has been referred to us is, therefore, in the affirmative and against the Revenue. The assessee shall be entitled to costs of Rs. 500.