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Loss claimed as business loss - As all the three conditions of section 94(7) are not fulfilled loss of sale of securities to the extent of dividend income cannot be disallowed or ignored invoking provisions of section 94(7) - Tri

Income Tax - Loss claimed as business loss - As all the three conditions of section 94(7) are not fulfilled, loss of sale of securities to the extent of dividend income cannot be disallowed or ignored .....

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