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2007 (11) TMI 336 - ITAT DELHI-G
Extract:
.......s bound to follow. Accordingly, we respectfully follow the said decision of the Jurisdictional High Court and direct the Assessing Officer to allow the claim of the assessee for loss incurred on sale of NCDs. The issue referred to this Special Bench is thus decided in favour of the assessee. 38. In the result, the appeal of the assessee is allowed.