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1983 (9) TMI 108 - ITAT BANGALOREExtract: .......ifferences are settled. The assessee acquired the shares not as an investor but as a dealer. Explanation to section 73 will squarely apply to the facts of the case. We, accordingly, reverse the finding of the Commissioner (Appeals) in this behalf and restore that of the ITO. 6 to 12. These paras are not reproduced here as they involve minor issues.
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