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    <title>Tribunal Must Reassess Whether Income from Share Sales Is Business Income, Crucial for Accurate Tax Classification.</title>
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    <description>When the specific case of the assessee was that the income arising from the sale of shares could not be treated as income from business, in fairness to the claim of the assessee, the Tribunal ought to have considered the same in detail to arrive at a factual finding - HC</description>
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