1971 (7) TMI 7

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..... -1971 - K. S. HEGDE AND A. N. GROVER JJ. JUDGMENT HEGDE J.--- All these appeals by certificate are by the Commissioner of Income-tax, Bihar Orissa, against the same assessee, namely, Dalmia Jain Co. Ltd. The point that arises for decision in these appeals is whether the loss incurred by the assessee in the sale of some shares held by it is a trading loss or a capital loss. Ther .....

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