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1982 (3) TMI 179 - AT - Income TaxExtract: .......ppeal before the AAC were prepared on the basis that these are hundi documents, these documents will not acquire the character of hundi transactions. The essential ingredients to make a document, a hundi document, are absent in this case. So s. 69D cannot be applied. The AAC is right in his view. 5. The departmental appeal is, therefore, dismissed.
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