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2013 (11) TMI 172 - ITAT MUMBAISet off of long term capital loss – The assessee invested in debt oriented mutual funds issued by the Reliance, HDFC and ICICI Prudential and earned losses in these transaction – Held that:- Reasons for invoking section 10(23D) were not mentioned – The assessee is not a Mutual Fund Organisation – The issue was set aside for fresh adjudication.
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