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Disallowance of loss on account of alleged share transactions - the link established between the assessee and these companies was important in considering the question whether the transactions of shares were genuine or not.the Tribunal grossly erred in completely ignoring the aspect of inter linked entities and overlooking the perspective outlined by the AO. - HC

Income Tax - Disallowance of loss on account of alleged share transactions - the link established between the assessee a .....

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