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    <title>2010 (9) TMI 1136 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeal against the CIT(A)&#039;s order to classify income from the sale of shares as Short term Capital Gains instead of business income for A.Y. 2006-07. The decision was based on judicial precedent and consistency with the previous year&#039;s assessment, following the principle that the nature of the transaction should be determined based on the entire transaction, not just the volume.</description>
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      <description>The Tribunal dismissed the revenue&#039;s appeal against the CIT(A)&#039;s order to classify income from the sale of shares as Short term Capital Gains instead of business income for A.Y. 2006-07. The decision was based on judicial precedent and consistency with the previous year&#039;s assessment, following the principle that the nature of the transaction should be determined based on the entire transaction, not just the volume.</description>
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