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    <description>The Court upheld the classification of the appellant as a trader in shares for the subject Assessment Year, based on the consistency in trading activities and the absence of significant changes from the previous year. Despite admitting the appeal on the treatment of bonus shares, the Court found the Tribunal&#039;s decision reasonable and did not entertain the substantial question of law raised in this regard.</description>
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      <description>The Court upheld the classification of the appellant as a trader in shares for the subject Assessment Year, based on the consistency in trading activities and the absence of significant changes from the previous year. Despite admitting the appeal on the treatment of bonus shares, the Court found the Tribunal&#039;s decision reasonable and did not entertain the substantial question of law raised in this regard.</description>
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