2014 (11) TMI 1053

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..... e absence of any satisfactory explanation regarding the source of the creditor, can it be said that the credit is not a business income – Held that:- HC order upheld [2014 (6) TMI 15 - KERALA HIGH COU .....

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..... assessment order made pursuant to the said order is rightly rejected by the appellate authorities and the Tribunal. Under these circumstances, this appeal also fails and is liable to be dismissed. - .....

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