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    <title>2015 (11) TMI 176 - ITAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the assessee on all grounds. It directed the AO to treat the gains from share transactions as capital gains, delete the additions under Section 68 for loans from Sri Ram Niranjan Saraogi and Sri Naresh Kumar Bharech, and allow the interest payments on these loans. The decision was made on 23.09.2015.</description>
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      <description>The Tribunal ruled in favor of the assessee on all grounds. It directed the AO to treat the gains from share transactions as capital gains, delete the additions under Section 68 for loans from Sri Ram Niranjan Saraogi and Sri Naresh Kumar Bharech, and allow the interest payments on these loans. The decision was made on 23.09.2015.</description>
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