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    <title>Shares Sale Taxed as Capital Gains: Section 94(7) Disallowance Also Falls Under Capital Gains Category.</title>
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    <description>The entire profit/loss arising to the assessee on sale of shares has been finally taxed in the hands of the assessee under the head “ capital gains” and consequently in addition/disallowance u/s 94(7) of the Act is liable to be made under the head “capital gains”</description>
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      <description>The entire profit/loss arising to the assessee on sale of shares has been finally taxed in the hands of the assessee under the head “ capital gains” and consequently in addition/disallowance u/s 94(7) of the Act is liable to be made under the head “capital gains”</description>
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