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    <description>The Tribunal upheld the assessment treating income from shares as business income instead of short term capital gain, determining the assessee as a trader based on transaction patterns and holdings, dismissing the appeal. The decision emphasized intention, profit motive, turnover, and source of funds in classification, aligning with previous judgments involving similar transactional patterns.</description>
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      <description>The Tribunal upheld the assessment treating income from shares as business income instead of short term capital gain, determining the assessee as a trader based on transaction patterns and holdings, dismissing the appeal. The decision emphasized intention, profit motive, turnover, and source of funds in classification, aligning with previous judgments involving similar transactional patterns.</description>
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