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    <description>The Tribunal dismissed both appeals filed by the Revenue, upholding the decisions made by the CIT(A) regarding the classification of profit on the sale of shares, treatment of interest expenditure, and allowance of tax rebate for the assessment years 2006-07 and 2007-08. The Tribunal did not delve into the applicability of the Explanation to Section 73 of the I.T. Act in detail. The judgment was pronounced on 19th August 2015.</description>
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