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2006 (2) TMI 99 - HC - Income TaxComputation of Income - Whether, Tribunal was correct in holding the Government securities held by the applicant as investments/capital asset and not circulating capital/stock-in-trade? Whether, Tribunal was justified in not following the orders of the Tribunal in the applicant's own case for the earlier years under exactly identical circumstances? - We answer the questions of law (1) and (3) in favour of the assessee
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