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    <title>2010 (10) TMI 503 - ITAT, MUMBAI</title>
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    <description>The Tribunal upheld the treatment of share trading loss as speculation loss under Explanation to section 73. The issue of interest disallowance for certain advances was remanded back to the A.O. for fresh consideration. The claim for loss on account of shortage of shares was dismissed as not pressed.</description>
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      <description>The Tribunal upheld the treatment of share trading loss as speculation loss under Explanation to section 73. The issue of interest disallowance for certain advances was remanded back to the A.O. for fresh consideration. The claim for loss on account of shortage of shares was dismissed as not pressed.</description>
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