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2005 (9) TMI 511 - AT - Income TaxExtract: .......after more than six months of transaction. From the aforesaid findings it is apparent that the assessee has entered into a transaction which is not genuine but a sham transaction. The CIT(A) has dealt with the issue at length and we find no infirmity with his findings and confirm the same. 19. In the result, the appeal of the assessee is dismissed.
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