The tribunal found that the addition could not stand in the absence of evidence that the taxpayer had actually received the amount from the Employees’ Provident Fund Organisation (EPFO), withdrawn it from his EPF account or received any corresponding credit in his bank account.
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Pappu and the Doctor
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*Pappu and the Doctor*
*Pappu:* Doctor sahab, meri patni bahut bimar hai. Woh kuch bol hi nahi
rahi!
*Doctor: *(Ek gehri saans lete huye) Bhai, kya y...
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