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    <title>2014 (4) TMI 888 - ITAT DELHI</title>
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    <description>The Tribunal upheld the disallowance of short term capital loss on the sale of Mutual Funds, Units under section 94(7) of the Income Tax Act, citing that the purchase and sale dates did not align with the statutory period. Additionally, the interest charged under section 234B of the Income Tax Act was sustained as consequential, resulting in the dismissal of the appellant&#039;s appeal on both grounds.</description>
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      <description>The Tribunal upheld the disallowance of short term capital loss on the sale of Mutual Funds, Units under section 94(7) of the Income Tax Act, citing that the purchase and sale dates did not align with the statutory period. Additionally, the interest charged under section 234B of the Income Tax Act was sustained as consequential, resulting in the dismissal of the appellant&#039;s appeal on both grounds.</description>
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