2006 (11) TMI 169

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..... Act, 1961, in respect of unexplained investment in construction? (2) Whether the Appellate Tribunal is right in law and on facts in deleting the addition in respect of the estimated profit on unexplained investment?" Heard Shri M.R. Bhatt, learned counsel for the Revenue. The basic issue involved in the reference is whether there can be any addition on account of the valuation report of the .....

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