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    <title>2019 (5) TMI 1376 - ITAT KOLKATA</title>
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    <description>The tribunal allowed the assessee&#039;s appeal, concluding that the disallowance of the short-term capital loss was unjustified. It emphasized the importance of concrete evidence over suspicion in such cases and directed the AO to delete the addition. The decision was rendered on 17-05-2019.</description>
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