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K. M. SADHUKHAN & SONS (PVT.) LTD. versus COMMISSIONER OF INCOME-TAX


Credits in the revaluation cash that have been accepted as real loans in the actual assessment have been reopened based on the statements of the lenders, this review to identify the creditors and prove the credibility and creditworthiness. The re-review of, re-opened, justified the increase in doing so, 1961, section 147.

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