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    <description>The Tribunal partly allowed the revenue&#039;s appeal for statistical purposes. It remanded the issue of short-term capital loss back to the AO for denovo adjudication, permitting the assessee to submit additional evidence. The Tribunal dismissed the grounds related to bad debts and the consequential computation of book profits under Section 115JB. The order was pronounced on 08/07/2020, with delays acknowledged due to the COVID-19 pandemic.</description>
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