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1982 (1) TMI 95 - ITAT HYDERABAD-BExtract: .......erefore not necessary for the matter to go back to the ITO. On the facts it is not difficult to hold that the particular transaction in question is a family arrangement and hence the order of the ITO is clearly supportable. Consequently the order of the Commissioner passed u/s 263 is set aside and that of the ITO is restored. The appeal is allowed.
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