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2007 (1) TMI 199 - AT - Income TaxExtract: .......in their name. After considering specific finding of fact recorded by the ld. Assessing Officer and confirmed by the ld. CIT(A) we do not find any merit in this ground of appeal because assessee failed to prove the loss in the share transaction. Hence this ground of appeal is also rejected. 8. In the result, the appeal of the assessee is dismissed.
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