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1978 (3) TMI 91 - CALCUTTA HIGH COURT
Extract:
.......t case, it seems that the assessee established only the identity of the creditor and nothing more. For the reasons as stated above and in view of the question as framed the contentions of the revenue must succeed. We answer the question referred in the affirmative and in favour of the revenue. There will be no order as to costs, BANERJI J.-I agree.