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2007 (3) TMI 284 - AT - Income TaxExtract: .......Courts, the view favourable to the assessee has to be taken, as per the settled legal position. Therefore, following the decision of the Special Bench in the case of Wallfort Shares and Stock Brokers Ltd. the issue is decided in favour of the assessee. The order of the learned CIT(A) is, therefore, upheld. 6. In the result, appeal stands dismissed.
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