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- 18- which confirmed that these companies were only paper companies and that their affairs were managed by the assessee himself. The credentials of these companies available on ITD database was also analyzed and on the basis of all available evidences the AO had concluded that the assessee was part of systematic business of tax evasion involving Globe and other beneficiaries through the accommodation entries given by 13 Surat based concerns.

(v) In the course of search, digital data in the form of two Excel sheets "Shripal Vora 01 Apr.2014 to 31 March, 2015"