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1954 (8) TMI 39 - HC - Income TaxExtract: ....... repeat the arguments which we have set out in that decision. We will merely confirm the view that we took there. 14. Therefore, we will answer the questions as follows (1) The sale of shares and securities by the assessee is a sale for the purpose of Section 24B(1). (2)(a) In the negative. (b) In the affirmative. 15. The assessee to pay the costs.
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