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2011 (7) TMI 1174 - SC ORDERExtract: .......est free deposit, bank guarantees etc.?Whether the entire arrangement stood entered to evade taxes? Whether the arrangement was a sham? The impugned order is, accordingly, set aside and the matters are remitted to the High Court for de novo consideration on the facts as also on law. The civil appeals are, accordingly, allowed. No order as to costs.
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