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2018 (2) TMI 1649 - HC - Income TaxAddition towards STT and service tax - non deuction of tds - Held that:- As the Respondent was not claiming any expenditure in its Profit and Loss Accounts on account of STT and service tax, no occasion to disallow the same for nondeduction of tax at source under Section 40(a)(ia) of the Act can arise. - Decided against revenue Income from transaction of purchase of sale of shares - “Short Term Capital Gain” or "business income" - Appeal is admitted on the substantial question of law at Sr.No.2
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