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1987 (3) TMI 136 - ITAT AHMEDABAD-C
Extract:
.......hip deed dated 3-6-1980 and that the Respondent firm was an integral part and tool of the colourable scheme designed by the main members of the five families, described hereinabove, with the purpose and object to evade taxes. We accordingly set aside the order under appeal and restore that of the ITO. 35. In the result, all the appeals are allowed.