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2011 (5) TMI 1013 - ITAT MUMBAIExtract: ....... activity of the assessee in trading in shares as speculative in nature u/s 73 and dismiss the relevant grounds of the assessee’s appeals. 12. In the result, the appeals of the assessee are treated as partly allowed and the Revenue’s appeals are treated as allowed for statistical purposes. Order pronounced on this 30th day of May, 2011.
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