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1980 (8) TMI 54 - HC - Income TaxExtract: .......es and consequently a transaction in respect of the said securities is part of a larger business dealing of the assessee, then such facts, in my opinion, would come within the ambit of the expression all circumstances mentioned in sub-s. (2) of s. 44F of the Act. For the reasons aforesaid, I concur with the conclusion reached by my learned brother.
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