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    <title>2013 (8) TMI 658 - ITAT KOLKATA</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals in ITA No. 1216/Kol./2009 and ITA No. 1282/Kol./2010. The Tribunal partly allowed the assessee&#039;s appeals in ITA No. 1140/Kol./2009 and ITA No. 1247/Kol./2010, directing restrictions on disallowances under Section 14A and confirming the classification of income from the purchase and sale of shares as Short Term Capital Gains.</description>
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