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Assessment Officer's Decision on Land Purchase Classified as Sham Deemed Incorrect and Unsustainable.

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Full Text of the Document

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....The mere irregularities in the documents as pointed by the ld DR can not be the basis to draw conclusion as to genuineness of the transaction - the order of AO treating the purchase of interest in the land from OM and WW as sham is incorrect and can not be sustained. - AT....

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