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    <title>Taxpayer&#039;s Sweat Equity Share Gain Taxed as Short-Term Capital Gain, Not Exempt u/ss 10(38) or 54EC.</title>
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    <description>Taxability of the gain on the transfer of sweat equity shares allotted to the assessee - to be assessed as income on the sale of shares, as short-term capital gain or, in the alternative, as income from other sources, not liable for exemption u/s.10(38) or s. 54EC - AT</description>
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      <description>Taxability of the gain on the transfer of sweat equity shares allotted to the assessee - to be assessed as income on the sale of shares, as short-term capital gain or, in the alternative, as income from other sources, not liable for exemption u/s.10(38) or s. 54EC - AT</description>
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