Detail citation or link for following query

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27 February 2014 Dear Sir / Madam
Please send me citation link for following case law.The case is relating to Hawala Purchase Section 69 of IT act.
CIT V Bholanath poly fab pvt ltd.(2013)355 ITR 290 (Guj)(HC)

27 February 2014 please refer https://www.caclubindia.com/forum/judgment-355-itr-290-guj-hc--283398.asp


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