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    <title>Short-Term Capital Loss Validly Offsets Long-Term Gain; Transaction Not Deemed Sham or Speculative.</title>
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    <description>Assessee has rightly claimed short term capital loss which is eligible to be set off against long term capital gain and the impugned transaction is neither “sham” nor speculative in nature - AT</description>
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      <description>Assessee has rightly claimed short term capital loss which is eligible to be set off against long term capital gain and the impugned transaction is neither “sham” nor speculative in nature - AT</description>
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