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Loss on account of sale of units - the instant transactions in units cannot be construed to be buy-back transactions because in all the cases the dates of sale are much after the date of respective purchases - the points raised by the AO regarding the illegality in nature of transactions became irrelevant - Tri

Income Tax - Loss on account of sale of units - the instant transactions in units cannot be construed to be ‘buy-back transactions’ because in all the cases the dates of sale are much after the date o .....

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