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    <title>Court Rules Sham Sale Agreement Invalid; Earnest Money Forfeiture Not Applicable for Bogus Accommodation Entry Case.</title>
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      <description>Bogus accommodation entry - since the assessee has never rescinded the agreement the question of forfeiting the earnest money does not arise - the agreement of sale in question is proved to be a sham transaction having been prepared to provide accommodation entry - AT</description>
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