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2003 (4) TMI 498 - AT - Income TaxExtract: ....... that the transactions were between the family members. I decline to interfere in the matter. Circular No. 387 issued by the C.B.D.T. (152 ITR St. 2) clearly supports the order of the Commissioner (Appeals) on this issue. I do not find any reason to interfere with the order of the Commissioner (Appeals). 4. In the result, the appeals are dismissed.
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