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    <title>2013 (2) TMI 817 - BOMBAY HIGH COURT</title>
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    <description>The Tribunal determined that the income earned by the respondent assessee from the sale of shares should be taxed as short term capital gain rather than income from business. The High Court upheld this decision, stating that no legal question arose for consideration as the decision was based on concurrent factual findings. The appeal was dismissed without costs.</description>
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      <description>The Tribunal determined that the income earned by the respondent assessee from the sale of shares should be taxed as short term capital gain rather than income from business. The High Court upheld this decision, stating that no legal question arose for consideration as the decision was based on concurrent factual findings. The appeal was dismissed without costs.</description>
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