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    <title>2012 (5) TMI 679 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the classification of income from share transactions as capital gains, emphasizing the investment nature of the transactions and consistency in accounting treatment. The High Court affirmed the Tribunal&#039;s decision, resulting in the dismissal of the Revenue&#039;s appeal.</description>
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      <description>The Tribunal upheld the classification of income from share transactions as capital gains, emphasizing the investment nature of the transactions and consistency in accounting treatment. The High Court affirmed the Tribunal&#039;s decision, resulting in the dismissal of the Revenue&#039;s appeal.</description>
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