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    <title>2015 (5) TMI 755 - ITAT AHMEDABAD</title>
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    <description>The ITAT upheld the CIT(A)&#039;s decision for both assessment years, directing the income from share transactions, including those through PMS, to be treated as capital gains. The ITAT emphasized consistency and relied on past judicial precedents, including its own decision in the assessee&#039;s earlier case. The Revenue&#039;s appeals were dismissed, confirming the treatment of the income as capital gains.</description>
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      <description>The ITAT upheld the CIT(A)&#039;s decision for both assessment years, directing the income from share transactions, including those through PMS, to be treated as capital gains. The ITAT emphasized consistency and relied on past judicial precedents, including its own decision in the assessee&#039;s earlier case. The Revenue&#039;s appeals were dismissed, confirming the treatment of the income as capital gains.</description>
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