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    <title>2016 (1) TMI 400 - ITAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals, upholding the Ld. CIT(A)&#039;s decisions to treat income from shares as Short Term Capital Gains. The Tribunal emphasized the consistency in treating transactions as investments rather than business income, based on factors such as the nature of transactions, investment value, and legislative intent. The orders were pronounced on October 21, 2015, in Ahmedabad.</description>
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