1995 (3) TMI 16

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..... nd in the circumstances of the case, the Appellate Tribunal was right in deleting the addition of Rs 30,972 assessed as income under section 69D of the Income-tax Act, 1961, for the assessment year 1978-79 ? (2) Whether the Appellate Tribunal's view that the documents executed by the borrowers in favour of the assessee should not be treated as hundis within the meaning of section 69D of the Inco .....

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