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2000 (9) TMI 25 - HC - Income TaxExtract: .......on the shares which were purchased by the assessee would be subject to the provisions of section 13(2)(h) of the Act. We thus answer the question as stated above and leave it to the Tribunal to ascertain the relevant facts and pass appropriate orders. Reference is accordingly disposed of in view of the answer stated above with no order as to costs.
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