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2002 (6) TMI 169 - ITAT HYDERABAD-AExtract: .......Ltd, cited by the learned Departmental Representative, the assessee is free to arrange his tax affairs, but such an arrangement cannot be a sham. 46. In the light of the above discussion, we uphold the orders of the CIT(A) and reject the contentions of the assessee in these appeals. 47. In the result, both the appeals of the assessee are dismissed.
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