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2012 (10) TMI 1229 - AT - Income TaxExtract: .......ed in the scrip of the target company in the name of his wife when he was in possession of UPSI that Solrex was to purchase large number of shares of the target company for which funds were being arranged by Ranbaxy. Therefore, we have no hesitation in upholding the impugned order. In the result, the appeals are dismissed with no order as to costs.
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