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2004 (12) TMI 306 - AT - Income TaxExtract: .......nst the group companies of Shaw Wallace that the bogus expenditure was claimed, the necessary corollary would be that the money actually came back to the company or to the person having substantial interest like Shri M.R. Chhabria that the appellant was merely a conduit in the process and we hold accordingly. 29. As a result, the appeal is allowed.
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