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2005 (10) TMI 281 - HC - Companies LawExtract: ....... bereft of the bona fides of the transaction. 40. For the aforesaid reasons, we are unable to accept the submissions made by the counsel for the appellant, even though we have found that some of the reasonings given by the learned Single Judge were not strictly in order. The appeals are accordingly dismissed, however, without any order as to costs.
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