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2007 (6) TMI 309 - AT - Income TaxExtract: .......siness of shares incurred by the assessee was loss from speculation business as per the provisions of section 73 of the Act and consequently, the assessee was not entitled to set-off the same against the dividend income. The order of the learned CIT(A) is, therefore, upheld on this issue. 21. In the result, assessee rsquo s appeal stands dismissed.
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